Section 68108 Of Article 6. Assessments And Records From California Food And Agricultural Code >> Division 22. >> Part 2. >> Chapter 6. >> Article 6.

. Any producer or handler who fails to file a return 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 such assessment determined to be due and, in addition, 1 1/2 percent interest per month on the unpaid balance. The penalty and interest may be reduced or waived by the commission pursuant to procedures adopted by the commission.