Wat. Code, § 13498

(a) A recipient or a recipient’s consultant or contractor or other agent furnishing any information related to funds disbursed or costs claimed for reimbursement pursuant to a financial assistance agreement under this chapter as the state board may require shall personally attest that the information is true, accurate, and complete to the best of one’s knowledge, under penalty of law.

(b) A person who fails or refuses to furnish information under subdivision (a) or furnishes false information to the state board is subject, in accordance with the requirements of subdivision (c), to civil liability of not more than thirty thousand dollars ($30,000) for each violation of this subdivision.

(c) (1) A recipient shall not be liable under subdivision (b) unless the court or the state board, as the case may be, finds any of the following:

(A) The alleged violation is knowing, willful, or intentional.

(B) The recipient or a recipient’s consultant or contractor or other agent received a material economic benefit from the action that caused the alleged violation.

(C) The alleged violation is chronic or that the recipient or a recipient’s consultant or contractor or other agent is a recalcitrant violator, as determined pursuant to subdivision (g) of Section 13399.

(d) The Attorney General, upon request of the state board, shall bring an action in superior court to impose the civil liability specified in subdivision (b).

(e) The state board may impose the civil liability specified in subdivision (b) administratively under Article 2.5 (commencing with Section 13323) of Chapter 5.