California Food and Agricultural Code

§ 15062

FAC § 15062 Effective Jan 1, 2001Div. 7 · Ch. 6 · Art. 11

Statute text

Every person subject to payment of the inspection tonnage tax shall make reports and payments in the manner prescribed by the director by regulation. If payment is delinquent, a penalty of 15 percent of the amount past due shall be charged. For payments more than 12 months delinquent, an additional penalty of 1 percent per month of the amount past due shall be charged. The secretary shall set a penalty fee, as necessary to cover administrative costs, for any delinquency in making a report.

Legislative history

Amended by Stats. 2000, Ch. 1000, Sec. 7. Effective January 1, 2001.