A Controller notice of noncompliance under CCP 1576 is not a prerequisite to a false claims action for failre to report (reverse false claim) and pay (conversion) unclaimed property to the State of California. The complaint in this case adequately alleged that cashier’s checks were similar written instruments to money orders and thus that the banks had an obligation to report and pay unclaimed cashier’s checks purchased by California residents and/or payable to California residents under CCP 1511, sufficient to serve as the basis for their False Claims Act claims.