Concept:
Hexagonal close packing (HCP) follows an ABAB type stacking pattern.
Step 1: Analyze the stacking patterns of HCP.
In HCP:
1. Coordination number is 12. (Correct)
2. Packing efficiency is 74%. (Correct)
3. In HCP, the third layer covers the octahedral voids, not the tetrahedral voids. Tetrahedral voids are covered by the third layer in FCC/CCP (ABCABC type). (Incorrect)
4. The fourth layer is aligned with the first layer (ABAB stacking). (Correct)
Step 2: Conclude the incorrect statement.
Statement (C) claims tetrahedral voids are covered by the third layer, which is a characteristic of cubic close packing (CCP), not HCP.
\[
\boxed{\text{Tetrahedral voids of the second layer are covered by the spheres of the third layer}}
\]