§ 77846

77846. Any handler who fails to file a return or pay any assessment within the time required by the commission shall pay the commission a penalty of 10 percent of the amount of the assessment determined to be due and, in addition, pay 11/2 percent interest per month on the unpaid balance.(Amended by Stats. 1995, Ch. 130, Sec. 77. Effective July 18, 1995.)