California Government Code

§ 53895

GOV § 53895 Effective Jan 1, 2026Div. 2 · Title 5 · Part 1 · Ch. 4 · Art. 9

Statute text

(a)An officer of a local agency who fails or refuses to make and file their report within 10 months after the end of the local agency’s fiscal year, or within the time prescribed by the Controller, whichever is later, shall forfeit to the state:

(1)One thousand dollars ($1,000), in the case of a local agency with total revenue, in the prior year, of less than one hundred thousand dollars ($100,000), as reported in the Controller’s annual financial reports.

(2)Two thousand five hundred dollars ($2,500) in the case of a local agency with total revenue, in the prior year, of at least one hundred thousand dollars ($100,000) but less than two hundred fifty thousand dollars ($250,000), as reported in the Controller’s annual financial reports.

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Legislative history

Amended by Stats. 2025, Ch. 323, Sec. 5. (SB 595) Effective January 1, 2026.