Section 78926 Of Article 6. Assessments From California Food And Agricultural Code >> Division 22. >> Part 2. >> Chapter 24.5. >> Article 6.
78926
. (a) Any assessment levied by the commission, pursuant to
this chapter, is a personal debt of every person so assessed and is
due and payable in the time and manner prescribed by the commission.
Failure of a vintner to collect the assessment from a producer shall
not exempt the vintner from liability nor relieve the producer of the
obligation to pay the assessment.
(b) When the producer or vintner is a corporation, general or
limited partnership, or trust, all of the directors and officers of
the corporation, all of the members and managers of the limited
liability company, all of the general and limited partners in the
partnership, and all of the trustees of the trust, in their capacity
as individuals shall be included, and any liability for violating
this chapter, including, but not limited to, failing to pay
assessments or file required reports, shall also include identical
liability upon each director and officer of the corporation, each
member and manager of the limited liability company, each general and
limited partner in the partnership, and each trustee of the trust.
Title to the assessments, shall pass immediately to the commission.
When collecting and remitting producer assessments, vintners shall
hold the assessments in trust for the benefit of the commission until
remitted in the time and manner specified by the commission.