Section 78708 Of Article 6. Assessments And Records From California Food And Agricultural Code >> Division 22. >> Part 2. >> Chapter 24. >> Article 6.

. Any person 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, shall pay 1 1/2 percent interest per month on the unpaid balance.