Section 73261 Of Article 6. Assessments And Records From California Food And Agricultural Code >> Division 22. >> Part 2. >> Chapter 11. >> 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 the assessment determined to be due and, in addition, 2 percent interest per month on the unpaid balance.