Section 77846 Of Article 6. Assessments And Records From California Food And Agricultural Code >> Division 22. >> Part 2. >> Chapter 19. >> Article 6.

. Any handler who fails to file a return or pay any assessment within the time required by the commission shall pay the commission a penalty of 10 percent of the amount of the assessment determined to be due and, in addition, pay 1 1/2 percent interest per month on the unpaid balance.