Section 78927 Of Article 6. Assessments From California Food And Agricultural Code >> Division 22. >> Part 2. >> Chapter 24.5. >> Article 6.

. Any person who fails to file a return, or remit 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, 1.5 percent interest per month on the unpaid balance.