77990. Any producer 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.(Added by Stats. 1990, Ch. 495, Sec. 1. Effective August 10, 1990.)
California Legal Code
§ 77990
Source: https://leginfo.legislature.ca.gov/faces/codes_displayText.xhtml?lawCode=FAC&division=22.&title=&part=2.&chapter=20.&article=6.· Version 2026