Section 12418 Of Article 2. Duties From California Government Code >> Division 3. >> Title 2. >> Part 2. >> Chapter 5. >> Article 2.
12418
. The Controller shall direct and superintend the collection
of all money due the State, and institute suits in its name:
(a) For all official delinquencies in relation to the assessment,
collection, and payment of the revenue.
(b) Against persons who by any means have become possessed of
public money or property and fail to pay it over or deliver it.
(c) Against all debtors of the State.
If the action is commenced in a court of competent jurisdiction in
Sacramento County such court is the proper court for trial, without
regard to the residence of the defendants.