Any person who fails to file a return, or remit 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, 112 percent interest per month on the unpaid balance.
Cal. Food & Agric. Code § 74157
Assessments and Records
Known as the Dills-Bronzan Winegrowers Joint Commission Act
The act spans §§ 74001–74196 (93 sections).
Added by Stats. 1986, Ch. 1286, Sec. 1.
Official source: California Legislative Information. Reproduced from public-domain California statutes; confirm against the official source for the current text. Not legal advice.