If the information return pursuant to subdivision (c) of Section 46151 is not filed within the time prescribed, a penalty of five hundred dollars ($500) shall be assessed.
Cal. Rev. & Tax. Code § 46154.1
Returns and Payments
Known as the Oil Spill Response, Prevention, and Administration Fees Law
The act spans §§ 46001–46751 (158 sections).
Added by Stats. 2000, Ch. 923, Sec. 54.5
Official source: California Legislative Information. Reproduced from public-domain California statutes; confirm against the official source for the current text. Not legal advice.