California Water Code

§ 72072.7

WAT § 72072.7Div. 20 · Part 8 · Ch. 6 · Art. 6

Statute text

Interest and penalties for delinquency in remittance of any tax collected by a service supplier and not remitted to the board shall be assessed as follows:

(a)Any service supplier who fails to remit any tax imposed by this article within 30 days after receipt of written notice from the board of such failure shall pay a penalty of 10 percent of the amount of the tax.

(b)If the board determines that the nonpayment of any remittance due under this article is due to fraud, a penalty of 25 percent of the amount of the tax shall be added thereto in addition to the penalty stated in subdivision (a).

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Legislative history

Added by Stats. 1975, Ch. 291.