Cal. Unemployment Insurance Code § 1875

(a) If an offer under Section 1870 to accept partial payment in satisfaction of the liability has been accepted, and it is subsequently determined that any person willfully did any of the following, the acceptance shall be rescinded and all compromised liabilities shall be reestablished without regard to any statute of limitations that is applicable to this division: (1) Concealed from any officer or employee of the state any property belonging to the estate of the employer or other person liable with respect to the tax. (2) Received, withheld, destroyed, mutilated, or falsified any book, document, or record. (3) Made any false statement relating to the estate or financial conditions of the employer or other person liable with respect to the tax. (4) Failed to pay any tax liability owed the department for any subsequent, active business in which the employer or individual who previously submitted the offer in compromise has a controlling interest or association. (b) Upon any rescission pursuant to subdivision (a), the department, at its discretion, may file a Notice of State Tax Lien against the individuals or entity responsible for the previously compromised liability. (c) For all rescissions under subdivision (a), the department shall notify the employer or individual who previously submitted the offer in compromise in writing of both of the following: (1) The rescission of any offer and reasons therefor. (2) The amount of reestablished liability that is due and payable.