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Using a 3sge head would be considered a swap. If you used a 2nd gen head, you might be able to tell them you had a turbo and just took it off. You can use 3rd gen and beams heads on a 5s block (the beams with more difficulty) but there'd be no chance of getting by a california visual inspection.
It's not that swaps are the only thing illegal in California, it's that nearly any internal modification is illegal. The modded 5s guys rely on the fact that most of their mods are hidden, or not very obvious whereas an engine swap will be completely obvious.
Either way you go, if your mod is not carb certifiied, you're breaking the law according to the california authorities.
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