CA Penal Code
550.  (a) It is unlawful to do any of the following, or to aid,
abet, solicit, or conspire with any person to do any of the
following:
   (1) Knowingly present or cause to be presented any false or
fraudulent claim for the payment of a loss or injury, including
payment of a loss or injury under a contract of insurance.
   (2) Knowingly present multiple claims for the same loss or injury,
including presentation of multiple claims to more than one insurer,
with an intent to defraud.
   (3) Knowingly cause or participate in a vehicular collision, or
any other vehicular accident, for the purpose of presenting any false
or fraudulent claim.
   (4) Knowingly present a false or fraudulent claim for the payments
of a loss for theft, destruction, damage, or conversion of a motor
vehicle, a motor vehicle part, or contents of a motor vehicle.
   (5) Knowingly prepare, make, or subscribe any writing, with the
intent to present or use it, or to allow it to be presented, in
support of any false or fraudulent claim.
   (6) Knowingly make or cause to be made any false or fraudulent
claim for payment of a health care benefit.
   (7) Knowingly submit a claim for a health care benefit that was
not used by, or on behalf of, the claimant.
   (8) Knowingly present multiple claims for payment of the same
health care benefit with an intent to defraud.
   (9) Knowingly present for payment any undercharges for health care
benefits on behalf of a specific claimant unless any known
overcharges for health care benefits for that claimant are presented
for reconciliation at that same time.
   (10) For purposes of paragraphs (6) to (9), inclusive, a claim or
a claim for payment of a health care benefit also means a claim or
claim for payment submitted by or on the behalf of a provider of any
workers' compensation health benefits under the Labor Code.
   (b) It is unlawful to do, or to knowingly assist or conspire with
any person to do, any of the following:
   (1) Present or cause to be presented any written or oral statement
as part of, or in support of or opposition to, a claim for payment
or other benefit pursuant to an insurance policy, knowing that the
statement contains any false or misleading information concerning any
material fact.
   (2) Prepare or make any written or oral statement that is intended
to be presented to any insurer or any insurance claimant in
connection with, or in support of or opposition to, any claim or
payment or other benefit pursuant to an insurance policy, knowing
that the statement contains any false or misleading information
concerning any material fact.
   (3) Conceal, or knowingly fail to disclose the occurrence of, an
event that affects any person's initial or continued right or
entitlement to any insurance benefit or payment, or the amount of any
benefit or payment to which the person is entitled.
   (4) Prepare or make any written or oral statement, intended to be
presented to any insurer or producer for the purpose of obtaining a
motor vehicle insurance policy, that the person to be the insured
resides or is domiciled in this state when, in fact, that person
resides or is domiciled in a state other than this state.
   (c) (1) Every person who violates paragraph (1), (2), (3), (4), or

CPC 550 (page 2)

(5) of subdivision (a) is guilty of a felony punishable by
imprisonment in the state prison for two, three, or five years, and
by a fine not exceeding fifty thousand dollars ($50,000), unless the
value of the fraud exceeds fifty thousand dollars ($50,000), in which
event the fine may not exceed double of the value of the fraud.
   (2) Every person who violates paragraph (6), (7), (8), or (9) of
subdivision (a) is guilty of a public offense.
   (A) Where the claim or amount at issue exceeds four hundred
dollars ($400), the offense is punishable by imprisonment in the
state prison for two, three, or five years, or by a fine not
exceeding fifty thousand dollars ($50,000), or by both that
imprisonment and fine, unless the value of the fraud exceeds fifty
thousand dollars ($50,000), in which event the fine may not exceed
double the value of the fraud, or by imprisonment in a county jail
not to exceed one year, by a fine of not more than one thousand
dollars ($1,000), or by both that imprisonment and fine.
   (B) Where the claim or amount at issue is four hundred dollars
($400) or less, the offense is punishable by imprisonment in a county
jail not to exceed six months, or by a fine of not more than one
thousand dollars ($1,000), or by both that imprisonment and fine,
unless the aggregate amount of the claims or amount at issue exceeds
four hundred dollars ($400) in any 12-consecutive-month period, in
which case the claims or amounts may be charged as in subparagraph
(A).
   (3) Every person who violates paragraph (1), (2), (3), or (4) of
subdivision (b) shall be punished by imprisonment in the state prison
for two, three, or five years, or by a fine not exceeding fifty
thousand dollars ($50,000), unless the value of the fraud exceeds
fifty thousand dollars ($50,000), in which event the fine may not
exceed double the value of the fraud, or by both that imprisonment
and fine; or by imprisonment in a county jail not to exceed one year,
or by a fine of not more than one thousand five hundred dollars
($1,500), or by both that imprisonment and fine.
   (d) Notwithstanding any other provision of law, probation shall
not be granted to, nor shall the execution or imposition of a
sentence be suspended for, any adult person convicted of felony
violations of this section who previously has been convicted of
felony violations of this section or Section 548, or of Section
1871.4 of the Insurance Code, or former Section 556 of the Insurance
Code, or former Section 1871.1 of the Insurance Code as an adult
under charges separately brought and tried two or more times.  The
existence of any fact that would make a person ineligible for
probation under this subdivision shall be alleged in the information
or indictment, and either admitted by the defendant in an open court,
or found to be true by the jury trying the issue of guilt or by the
court where guilt is established by plea of guilty or nolo contendere
or by trial by the court sitting without a jury.
   Except when the existence of the fact was not admitted or found to
be true or the court finds that a prior felony conviction was
invalid, the court shall not strike or dismiss any prior felony
convictions alleged in the information or indictment.
   This subdivision does not prohibit the adjournment of criminal
proceedings pursuant to Division 3 (commencing with Section 3000) or
Division 6 (commencing with Section 6000) of the Welfare and
Institutions Code.

CPC 550 (page 3)

   (e) Except as otherwise provided in subdivision (f), any person
who violates subdivision (a) or (b) and who has a prior felony
conviction of an offense set forth in either subdivision (a) or (b),
in Section 548, in Section 1871.4 of the Insurance Code, in former
Section 556 of the Insurance Code, or in former Section 1871.1 of the
Insurance Code shall receive a two-year enhancement for each prior
felony conviction in addition to the sentence provided in subdivision
(c).  The existence of any fact that would subject a person to a
penalty enhancement shall be alleged in the information or indictment
and either admitted by the defendant in open court, or found to be
true by the jury trying the issue of guilt or by the court where
guilt is established by plea of guilty or nolo contendere or by trial
by the court sitting without a jury.  Any person who violates this
section shall be subject to appropriate orders of restitution
pursuant to Section 13967 of the Government Code.
   (f) Any person who violates paragraph (3) of subdivision (a) and
who has two prior felony convictions for a violation of paragraph (3)
of subdivision (a) shall receive a five-year enhancement in addition
to the sentence provided in subdivision (c).  The existence of any
fact that would subject a person to a penalty enhancement shall be
alleged in the information or indictment and either admitted by the
defendant in open court, or found to be true by the jury trying the
issue of guilt or by the court where guilt is established by plea of
guilty or nolo contendere or by trial by the court sitting without a
jury.
   (g) Except as otherwise provided in Section 12022.7, any person
who violates paragraph (3) of subdivision (a) shall receive a
two-year enhancement for each person other than an accomplice who
suffers serious bodily injury resulting from the vehicular collision
or accident in a violation of paragraph (3) of subdivision (a).
   (h) This section shall not be construed to preclude the
applicability of any other provision of criminal law or equitable
remedy that applies or may apply to any act committed or alleged to
have been committed by a person.
   (i) Any fine imposed pursuant to this section shall be doubled if
the offense was committed in connection with any claim pursuant to
any automobile insurance policy in an auto insurance fraud crisis
area designated by the Insurance Commissioner pursuant to Article 4.6
(commencing with Section 1874.90) of Chapter 12 of Part 2 of
Division 1 of the Insurance Code.

PENAL CODE 

470.  (a) Every person who, with the intent to defraud, knowing that
he or she has no authority to do so, signs the name of another
person or of a fictitious person to any of the items listed in
subdivision (d) is guilty of forgery.
   (b) Every person who, with the intent to defraud, counterfeits or
forges the seal or handwriting of another is guilty of forgery.
   (c) Every person who, with the intent to defraud, alters,
corrupts, or falsifies any record of any will, codicil, conveyance,
or other instrument, the record of which is by law evidence, or any
record of any judgment of a court or the return of any officer to any
process of any court, is guilty of forgery.
   (d) Every person who, with the intent to defraud, falsely makes,
alters, forges, or counterfeits, utters, publishes, passes or
attempts or offers to pass, as true and genuine, any of the following
items, knowing the same to be false, altered, forged, or
counterfeited, is guilty of forgery:  any check, bond, bank bill, or
note, cashier's check, traveler's check, money order, post note,
draft, any controller's warrant for the payment of money at the
treasury, county order or warrant, or request for the payment of
money, receipt for money or goods, bill of exchange, promissory note,
order, or any assignment of any bond, writing obligatory, or other
contract for money or other property, contract, due bill for payment
of money or property, receipt for money or property, passage ticket,
lottery ticket or share purporting to be issued under the California
State Lottery Act of 1984, trading stamp, power of attorney,
certificate of ownership or other document evidencing ownership of a
vehicle or undocumented vessel, or any certificate of any share,
right, or interest in the stock of any corporation or association, or
the delivery of goods or chattels of any kind, or for the delivery
of any instrument of writing, or acquittance, release or discharge of
any debt, account, suit, action, demand, or any other thing, real or
personal, or any transfer or assurance of money, certificate of
shares of stock, goods, chattels, or other property whatever, or any
letter of attorney, or other power to receive money, or to receive or
transfer certificates of shares of stock or annuities, or to let,
lease, dispose of, alien, or convey any goods, chattels, lands, or
tenements, or other estate, real or personal; or any matter described
in subdivision (b).
   (e) Upon a trial for forging any bill or note purporting to be the
bill or note of an incorporated company or bank, or for passing, or
attempting to pass, or having in possession with intent to pass, any
forged bill or note, it is not necessary to prove the incorporation
of the bank or company by the charter or act of incorporation, but it
may be proved by general reputation; and persons of skill are
competent witnesses to prove that the bill or note is forged or
counterfeited.

470a.  Every person who alters, falsifies, forges, duplicates or in
any manner reproduces or counterfeits any driver's license or
identification card issued by a governmental agency with the intent
that such driver's license or identification card be used to
facilitate the commission of any forgery, is punishable by
imprisonment in the state prison, or by imprisonment in the county
jail for not more than one year.

470b.  Every person who displays or causes or permits to be
displayed or has in his possession any driver's license or
identification card of the type enumerated in Section 470a with the
intent that such driver's license or identification card be used to
facilitate the commission of any forgery, is punishable by
imprisonment in the state prison, or by imprisonment in the county
jail for not more than one year.

471.  Every person who, with intent to defraud another, makes,
forges, or alters any entry in any book of records, or any instrument
purporting to be any record or return specified in the preceding
section, is guilty of forgery.

471.5.  Any person who alters or modifies the medical record of any
person, with fraudulent intent, or who, with fraudulent intent,
creates any false medical record, is guilty of a misdemeanor.


CA Insurance Code

1871.4.  (a) It is unlawful to do any of the following:
   (1) Make or cause to be made any knowingly false or fraudulent
material statement or material representation for the purpose of
obtaining or denying any compensation, as defined in Section 3207 of
the Labor Code.
   (2) Present or cause to be presented any knowingly false or
fraudulent written or oral material statement in support of, or in
opposition to, any claim for compensation for the purpose of
obtaining or denying any compensation, as defined in Section 3207 of
the Labor Code.
   (3) Knowingly assist, abet, conspire with, or solicit any person
in an unlawful act under this section.
   (4) Make or cause to be made any knowingly false or fraudulent
statements with regard to entitlement to benefits with the intent to
discourage an injured worker from claiming benefits or pursuing a
claim.
   For the purposes of this subdivision, "statement" includes, but is
not limited to, any notice, proof of injury, bill for services,
payment for services, hospital or doctor records, X-ray, test
results, medical-legal expense as defined in Section 4620 of the
Labor Code, other evidence of loss, injury, or expense, or payment.
   (b) Every person who violates subdivision (a) shall be punished by
imprisonment in county jail for one year, or in the state prison,
for two, three, or five years, or by a fine not exceeding fifty
thousand dollars ($50,000) or double the value of the fraud,
whichever is greater, or by both imprisonment and fine.  Restitution
shall be ordered, including restitution for any medical evaluation or
treatment services obtained or provided.  The court shall determine
the amount of restitution and the person or persons to whom the
restitution shall be paid.
   (c) Any person who violates subdivision (a) and who has a prior
felony conviction of that subdivision, of former Section 556, of
former Section 1871.1, or of Section 548 or 550 of the Penal Code,
shall receive a two-year enhancement for each prior conviction in
addition to the sentence provided in subdivision (b).
   The existence of any fact that would subject a person to a penalty
enhancement shall be alleged in the information or indictment and
either admitted by the defendant in open court, or found to be true
by the jury trying the issue of guilt or by the court where guilt is
established by plea of guilty or nolo contendere or by trial by the
court sitting without a jury.
   (d) This section shall not be construed to preclude the
applicability of any other provision of criminal law that applies or
may apply to any transaction.


UNEMPLOYMENT INSURANCE CODE 
SECTION 2101-2129 

2101.  (a) It is a violation of this chapter to willfully make a
false statement or representation, to knowingly fail to disclose a
material fact, or to use a false name, false social security number,
or other false identification to obtain, increase, reduce, or defeat
any benefit or payment, whether for the maker or for any other
person, under any of the following statutes administered by the
department:
   (1) The provisions of this division.
   (2) The provisions of any unemployment insurance law of the
federal government.
   (3) The provisions of any training allowance law of the federal
government.
   (4) The provisions of any trade readjustment allowance law of the
federal government.
   (5) The provisions of any other allowance law of the federal
government.
   (b) Nothing in this section shall be construed to preclude the
applicability of Section 470 of the Penal Code to any acts or
omissions which violate this section.

2101.5.  It is a violation of this chapter to willfully make a false
statement or representation or knowingly fail to disclose a material
fact for the purpose of lowering or avoiding any contribution
required of the maker or other person, or to avoid becoming or
remaining subject to this division.

2102.  (a) It is a violation of this chapter for any person residing
in this state to willfully make a false statement or representation
or knowingly fail to disclose a material fact to obtain or increase
benefits or payments under the provisions of the unemployment
insurance law of any other state.
   (b) Nothing in this section shall be construed to preclude the
applicability of Section 470 of the Penal Code to any acts or
omissions which violate this section.

2103.  It is a violation of this chapter for any employing unit or
any officer or agent of an employing unit to make a greater deduction
from the wages of a worker than the contribution required of such
worker under this division, for the purpose of paying any
contribution required under this division.

2104.  It is a violation of this chapter for any employing unit or
any officer or agent of an employing unit to willfully and unlawfully
fail to appear, testify, or produce books, papers, and records,
required at any hearing under this division.

2105.  It is a violation of this chapter for any employing unit or
any officer or agent of an employing unit, to willfully and
unlawfully fail or neglect to make available required records for the
inspection of the director or his authorized representatives at any
reasonable time during business hours.



CA Un Ins. Code (page 2)

2106.  It is a violation of this chapter for any employing unit, or
any officer or agent of an employing unit, to willfully and
unlawfully fail or neglect to furnish to the director reports
required by him when necessary for the enforcement of this division.

2107.  It is a violation of this chapter for any employing unit,
including a manager or managing member of a limited liability
company, or any officer or agent of an employing unit or any
individual to connive or conspire to aid such individual to obtain
benefits to which he or she is not entitled by the willful
withholding of information or by the willful failure to report any
relevant information.

2108.  It is a violation of this chapter for any person to willfully
fail or refuse to make any contributions which are due under this
division.

2109.  The executive officer, general manager, or any other person
having charge of the affairs of a corporation, association, or
limited liability company who willfully fails to register such
corporation, association, or limited liability company as an
employing unit, or willfully fails to submit contribution returns,
earning reports, or other returns and reports required by this
division, or by authorized regulations, is in violation of this
chapter.

2110.  Any employing unit, including any individual member of a
partnership employing unit, any officer of a corporate or association
employing unit, any manager or managing member of a limited
liability company, or any other person having charge of the affairs
of a corporate, association, or limited liability company employing
unit, that knowingly withholds the deductions required by this
division from remuneration paid to its workers, and willfully fails
or is willfully financially unable to pay such deductions to the
department on the date on which they become delinquent is in
violation of this chapter.

2110.3.  Any employing unit, including any individual member of a
partnership employing unit, any officer of a corporate or association
employing unit, any manager or managing member of a limited
liability company, or any other person having charge of the affairs
of a corporate, association, or limited liability company employing
unit, that knowingly undertakes or agrees to pay without deduction
from remuneration paid to its workers the amount of any contributions
to the Disability Fund required of the workers under this division
and that willfully fails or is willfully financially unable to pay
the amount to the department on the date on which the contributions
become delinquent is in violation of this chapter.







CA Un Ins. code (page 3)

2110.5.  Any employing unit, including any individual member of a
partnership employing unit, any officer of a corporate or association
employing unit, any manager or managing member of a limited
liability company, or any other person having charge of the affairs
of a corporate, association, or limited liability company employing
unit, that willfully fails to withhold in trust the deductions
required by this division from remuneration paid to its workers,
except where such employing unit undertakes or agrees to pay without
deduction from the wages of its workers the amount of worker
contributions required of its workers under this division, is in
violation of this chapter.

2110.7.  Any employing unit, including any individual member of a
partnership employing unit, any officer of a corporate or association
employing unit, any manager or managing member of a limited
liability company, or any other person having charge of the affairs
of a corporate, association, or limited liability company employing
unit, that knowingly undertakes or agrees to pay without deduction
from remuneration paid to its workers the amount of any contributions
to the Disability Fund required of such workers under this division
and that willfully fails to hold in trust the amount of worker
contributions required of such workers under this division is in
violation of this chapter.

2111.  Except as otherwise provided in Section 1094, and except with
respect to information furnished by the department in connection
with its participation as a party or as a lien claimant in a judicial
or administrative proceeding, information obtained in the course of
administration of this division is confidential and shall not be
published or open to public inspection in any manner.  Any officer or
employee of the state (including its political subdivisions), or any
former member, officer or employee or other individual, who in the
course of his or her employment or duty has or had access to returns,
reports, or documents maintained under this division, who violates
this section is in violation of this chapter.

2112.  Unless otherwise specified in subdivision (b) of Section 2101
or in Section 2114, 2115, or 2116, every person who willfully
violates any provision of this division or any authorized regulation
promulgated or published in accordance with this division, is in
violation of this chapter.














CA Un Ins. Code (page 4)

2113.  Nothing in this division shall prevent the department from
accepting restitution or an acceptable arrangement for restitution,
made voluntarily before the department files a criminal complaint
under Section 2101 or 2102, for overpayment of benefits from any
person, who has not previously claimed any right under this section,
who has not been convicted of an offense under Section 2101 or 2102
within three years preceding the service under this section of a
written notice of intent to file a criminal complaint and who has
willfully made a false statement or representation or knowingly
failed to disclose a material fact to obtain or increase any benefit
under any provision of this division.  The department shall by mail
or personal service give the person written notice of intent to file
a criminal complaint under Section 2101 or 2102 not less than 10 days
prior to the filing of the criminal complaint.  The department may
accept restitution or an arrangement for restitution and any such
acceptance shall be in lieu of any criminal action against the
person, except that the department shall not be precluded from filing
a criminal action against any person who defaults under an
arrangement for restitution which it has accepted.  For purposes of
this section, no period of time during which an arrangement for
restitution is in effect shall be a part of any limitation of the
time for commencing a criminal action.  The department shall deposit
amounts received from any person under this section in the fund from
which the overpayments were made.

2114.  Any individual who, with the intent to defraud, reports or
registers a fictitious employer or fictitious employee, and
fictitious wages, to the department in order to obtain benefits or
increase any benefit or payment, whether for the maker or for any
other person, is in violation of this chapter.

2115.  Any employing unit or any officer or agent of an employing
unit who, with the intent to defraud, falsely reports the amount of
wages earned by an employee or who falsely reports the time period in
which wages are earned by an employee for the purpose of obtaining
or increasing any benefit amount for that employee, is  in violation
of this chapter.

2116.  It is unlawful to do any of the following:
   (a) Falsely certify the medical condition of any person in order
to obtain disability insurance benefits, whether for the maker or for
any other person.
   (b) Knowingly present or cause to be presented any false or
fraudulent written or oral material statement in support of any claim
for disability insurance benefits.
   (c) Knowingly solicit, receive, offer, pay, or accept any rebate,
refund, commission, preference, patronage, dividend, discount, or
other consideration, whether in the form of money or otherwise, as
compensation or inducement for soliciting a claimant to apply for
disability insurance benefits unless the payment is lawful pursuant
to Section 650 of the Business and Professions Code.
   (d) Knowingly assist, abet, solicit, or conspire with any person
who engages in an unlawful act under this section.


CA Un Ins. Code (page 5) 

2117.  Any person who, with or without intent to evade any
requirement of this code or any lawful requirement of the department
under this code, fails to file any return or report, or to supply any
information required by this code or who, with or without like
intent, makes, renders, signs, or verifies any false or fraudulent
return, report, or statement, or supplies any false or fraudulent
information, is liable for a civil penalty of not more than one
thousand dollars ($1,000), and is also guilty of a misdemeanor and
shall, upon conviction, be fined an amount not to exceed one thousand
dollars ($1,000), or be imprisoned for not more than one year, or
both the fine and imprisonment, at the discretion of the court.

2117.5.  Any person who, within the time required by this code,
willfully fails to file any return or report, or to supply any
information with intent to evade any tax imposed by this code, or
who, willfully and with like intent, makes, renders, signs, or
verifies any false or fraudulent return, report, or statement or
supplies any false or fraudulent information, is punishable by
imprisonment in the county jail not to exceed one year, or in the
state prison, or by a fine of not more than twenty thousand dollars
($20,000), or by both the fine and imprisonment, at the discretion of
the court.

2118.  Any person or employer who, with or without intent to evade,
fails to withhold, pursuant to Section 13020, or fails to pay over
any tax withheld, is guilty of a misdeameanor and, upon conviction,
shall be fined an amount not to exceed one thousand dollars ($1,000),
or imprisoned for not more than one year, or both the fine and
imprisonment, at the discretion of the court.

2118.5.  Any person required by this code to collect, account for,
and pay over any tax or amount required to be withheld who willfully
fails to collect or truthfully account for and pay over the tax or
amount shall, in addition to other  penalties provided by law, be
guilty of a felony and, upon conviction thereof, shall be fined an
amount not more than twenty thousand dollars ($20,000), or imprisoned
in the state prison, or both the fine and imprisonment, at the
discretion of the court.

2119.  Any person or employer required under Section 13050 to
furnish a statement who willfully furnishes a false or fraudulent
statement or who willfully fails to furnish a statement in the
manner, at the time, and showing the information required under
Section 13050, or regulations prescribed thereunder, is in violation
of this chapter.

2120.  Any individual required to supply information to his or her
employer under Section 13040, 13041, or 13042, who willfully supplies
false or fraudulent information, or who willfully fails to supply
information thereunder which would require an increase in the tax to
be withheld under Section 13020, is in violation of this chapter.




CA Un Ins Code (page 6)

2121.  Any person who willfully aids or assists in, or procures,
counsels, advises, or coerces anyone in the preparation or
presentation under, or in connection with any matter arising under,
this code, of a return, report, affidavit, claim, or other document,
that is fraudulent or is false as to any material matter, whether or
not the falsity or fraud is with the knowledge or consent of the
person authorized or required to present the return, report,
affidavit, claim, or document is in violation of this chapter.

2122.  Except as provided in Sections 2117, 2117.5, 2118, and
2118.5, a violation of this chapter is punishable by imprisonment in
the county jail not to exceed one year, or in the state prison, or by
a fine of not more than twenty thousand dollars ($20,000), or by
both the fine and imprisonment, at the discretion of the court.

2122.5.  Any fine imposed by the court pursuant to this chapter,
except for fines imposed under Sections 2101 and 2102, shall be paid
to the office of the prosecutor bringing the complaint, but if the
case was referred to the prosecutor by the department, or some other
governmental unit, one-half of the criminal fine shall be paid to
that governmental unit.

2123.  The certificate of the department to the effect that a return
or report has not been filed or that information has not been
supplied as required by Division 6 (commencing with Section 13000) is
prima facie evidence that the return or report has not been filed or
that the information has not been supplied.

2124.  The place of trial for offenses enumerated in this chapter
shall be in the county of residence or principal place of business of
the defendant or defendants, except that if the defendant has no
residence or principal place of business in this state, the trial
shall be held in the County of Sacramento.

2125.  Any action or prosecution under this chapter shall be
instituted within four years after the discovery of the offense.

2126.  Any person or employing unit convicted under this chapter may
be charged the costs of investigation and prosecution at the
discretion of the court.

2127.  The prosecutor may, with the consent of the department,
compromise any penalty for which he or she may bring an action under
this chapter.  The penalties provided by this chapter are additional
to all other penalties provided in this code and Part 10 (commencing
with Section 17001) of Division 2 of the Revenue and Taxation Code.









CA Un Ins. Code (page 7) 

2128.  Any employer or agent of an employer who provides a wage
statement or similar document to any undocumented worker or former
undocumented worker at that person's request for the purpose of
documenting that person's eligibility for legalization pursuant to
the federal Immigration Reform and Control Act (Public Law 99-603),
shall not be liable for any penalty or criminal or civil violation
under this division relative to any undocumented worker or former
undocumented worker based on any facts disclosed in the wage
statement or similar document so provided.
   Nothing in this section shall be construed to limit the liability
under any provision of law of any person who engages in the
procurement or production of false or fraudulent wage statements or
similar documents to any person for purposes of legalization under
the federal Immigration Reform and Control Act.
   This section does not apply to penalties assessed or criminal
actions filed prior to May 1, 1987.
   This section does not apply where the Employment Development
Department, through independent means, discovers that an employer has
withheld personal income tax and disability insurance contributions
from workers' paychecks and has not remitted those moneys to the
department.
   The immunity from liability pursuant to this section shall apply
only to facts disclosed in the wage statement or similar document
provided commencing on or after the effective date of this section
and only until the date of the termination of the legalization
provisions for agricultural and nonagricultural workers of the
federal Immigration Reform and Control Act.  However, the immunity
from liability pursuant to this section shall continue until the
cause of action is tolled by the applicable statute of limitations.

2129.  For the purposes of this chapter, "person" includes, a
claimant for benefits and any officer, employee, director, partner,
or agent having charge of the affairs of any employer or employing
unit with regard to the violation which occurred.  "Person" also
includes both natural persons and legal entities.  More than one
person may be charged with violations under this chapter, where
control of the affairs of the employing unit, or employer, is shared
by more than one person.


CA Labor Code

6426.  Whoever knowingly makes any false statement, representation,
or certification in any application, record, report, plan, or other
document filed or required to be maintained pursuant to this division
shall, upon conviction, be punished by a fine of not more than
seventy thousand dollars ($70,000), or by imprisonment for not more
than six months, or by both.