California Food and Agricultural Code

§ 78708

FAC § 78708 Effective Jan 1, 1996Div. 22 · Part 2 · Ch. 24 · Art. 6

Statute text

Any person who fails to file a return or pay any assessment within the time required by the commission shall pay to the commission a penalty of 10 percent of the amount of the assessment determined to be due, and, in addition, shall pay 112 percent interest per month on the unpaid balance.

Legislative history

Added by Stats. 1995, Ch. 210, Sec. 1. Effective January 1, 1996.