California Water Code

§ 72072.8

WAT § 72072.8Div. 20 · Part 8 · Ch. 6 · Art. 6

Statute text

Failure by a service user to pay any tax imposed by this article shall result in the following interest and penalties on the service user:

(a)Any service user who fails to pay any tax imposed by this article within 90 days of the date of receipt of notice of the amount of tax due from the service supplier shall pay a penalty of 10 percent of the amount of the unpaid tax.

(b)In addition to the penalty imposed in this section, any service user who fails to pay any tax imposed by this article, shall pay interest at the rate of 6 percent per annum, exclusive of penalties, from the date on which the remittance first became delinquent until paid, and a collection charge of five dollars ($5) for each delinquent account.

…

Legislative history

Added by Stats. 1975, Ch. 291.