California Code
ARTICLE 6 - Assessments and Records
Section 74657.

74657. 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, 11/2 percent interest per month on the unpaid balance.

(Added by Stats. 1986, Ch. 1287, Sec. 3.)