The assessor shall make an assessment subject to penalty by entering on the local roll the assessment and penalty in such form and manner as prescribed by the board.
Cal. Rev. & Tax. Code § 505
Arbitrary and Penal Assessments
Amended by Stats. 1966, 1st Ex
Official source: California Legislative Information. Reproduced from public-domain California statutes; confirm against the official source for the current text. Not legal advice.