Section 76148 Of Article 6. Assessments And Records From California Food And Agricultural Code >> Division 22. >> Part 2. >> Chapter 14. >> Article 6.

. Any producer, processor, shipper, or grower-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, one and one-half percent interest per month on the unpaid balance.