What is the test for making a false statement or representation under section 2101 of the Unemployment Insurance Code?

Section 2101 of the Unemployment Insurance Code declares that willfully making a false statement or representation, or knowingly failing to disclose a material fact, to obtain any benefit or payment constitutes a misdemeanor. (See fn. 1.) Under section 2101 the prosecution must prove two elements beyond a reasonable doubt: (1) An intent to defraud and (2) the willful making of a false statement or representation. (People v. Lustman (1970) 13 Cal.App.3d 278, 286, 91 Cal.Rptr. 548 [overruled on another ground by People v. Ruster (1976) 16 Cal.3d 690, 697, 129 Cal.Rptr. 153, 548 P.2d 353].) It is, of course, a defense to an allegation of intent to defraud that the accused acted without such intent but in the good faith belief that his conduct was justified.