801.5.
(a) Notwithstanding Section 801 or any other provision of law, and except as provided in subdivision (b), prosecution for any offense described in subdivision (c) of Section 803 shall be commenced within four years after discovery of the commission of the offense, or within four years after the completion of the offense, whichever is later.(b) Prosecution for any offense described in subdivision (c) of Section 803 involving Pandemic Unemployment Assistance fraud through the Employment Development Department where the offender accessed state unemployment insurance funds between March 19, 2020, and December 31, 2022, shall be commenced within 12 years after discovery of the commission of the offense, or within 12 years after the completion of the offense, whichever is later.