Article 8. Actions And Penalties of California Government Code >> Division 3. >> Title 2. >> Part 4.7. >> Chapter 1. >> Article 8.
Any action for any penalty or other remedy that is
prescribed under any provision of this chapter shall be commenced
within three years from the date of the alleged violation.
Any person who files false information concerning an
assessment is civilly liable in an amount of not more than ten
thousand dollars ($10,000), in addition to any amount owed as the
assessment.
(a) When the director makes a determination that an
assessment is deficient as to the payment due, the director may
determine the amount of the deficiency, including any applicable
penalty, as provided in this chapter. After giving notice that a
deficiency determination is proposed and an opportunity to file a
report or provide supplemental information is provided, the director
may make one or more deficiency determinations of the amount due for
any reporting period based on information in the director's
possession. When an assessed business is discontinued, a deficiency
determination may be made at anytime thereafter as to the liability
arising out of the operation of that business.
(b) The director shall give notice of the proposed deficiency
determination and the notice of deficiency determination by mailing a
copy of the deficiency to the assessed business at the current
address for that business on file with the director. The giving of
notice is complete at the time of deposit in the United States mail.
In lieu of mailing, a notice may be served personally by delivering
it to the person to be served.
(c) Except in the case of fraud or failure to file required
information, a notice of a deficiency determination shall be given
within four years of the accrual of the deficiency.
(d) The person against whom a deficiency determination is made may
petition the director for redetermination within 30 days after the
serving of the notice of deficiency determination. If a petition is
not filed within 30 days, the deficiency determination shall become
final.
(e) A petition for redetermination shall be in writing, state the
specific grounds upon which it is based, and be supported by
applicable records and declarations under penalty of perjury that the
information supporting the petition is accurate and complete. If a
petition for redetermination is duly filed, the director shall
reconsider the deficiency determination and may grant a hearing
thereon. The director shall, as soon as practicable, make an order on
redetermination, which shall become final 30 days after service of
notice of the order of redetermination upon the petitioner. The
notice of the order shall be served in the same manner as the notice
of the original deficiency determination.
(f) If any amount required to be paid pursuant to a deficiency
determination or redetermination is not paid within the time
specified in the notice thereof, the director may, within four years
thereafter, file in the Superior Court in the County of Sacramento,
or the superior court in any other county, a certificate specifying
the amount required to be paid, the name and address of the person
liable as it appears on the records of the director, and a request
that judgment be entered against the person in that amount 30 days
after the filing. Notice of the filing shall be given in the same
manner as for the notice of deficiency determination. The court shall
enter a judgment in conformance with the director's certificate 30
days after its filing, unless a petition for judicial review has been
filed within the 30-day period.
(g) An abstract of the judgment, or a copy thereof, may be filed
with the county recorder of any county. From the time of filing of
the judgment, the amount of the judgment constitutes a lien upon all
of the property in the county owned by the judgment debtor. The lien
has the force, effect and priority of a judgment lien and shall
continue for 10 years from the date of the judgment, unless sooner
released or otherwise discharged. The lien imposed by this section is
not valid insofar as personal property is concerned against a
purchaser of value without actual knowledge of the lien.
(h) Execution shall issue upon the judgment upon request of the
director in the same manner as execution may issue upon other
judgments, and sales shall be held under execution as prescribed in
the Code of Civil Procedure.
(i) The person named in a notice of deficiency determination or
redetermination may, within 30 days of the notice of filing with the
superior court, file an action for judicial review thereof, as
provided herein, in the Superior Court in the County of Sacramento
or, with the director's consent, the superior court in any other
county. As a condition of staying entry of judgment or granting other
relief, the court shall require the filing of a corporate surety
bond with the director in the amount of the deficiency stated in the
certificate. In any court proceeding, the certificate of the director
determining the deficiency shall be prima facie evidence of the fee
and the amount due and unpaid.
(j) The provisions of this section are supplemental to any other
procedures for collection and imposition of fees and penalties
provided by this chapter.
(k) In lieu of proceeding pursuant to this section, the director
may file a complaint for collection of unpaid assessments as provided
by law.
It is a violation of this chapter for any person to
willfully render or furnish a false or fraudulent report, statement,
or record that is required by the director pursuant to any provision
of this chapter.
Any suit brought by the director to enforce any provision
of this chapter, or any regulation, or rule and regulation, that is
issued by the director shall provide that the defendant pay to the
director the costs that were incurred by the director and by the
commission in the prosecution of the action in the event the director
prevails in the action. Any money that is recovered shall reimburse
the account or accounts used to pay the costs.