Section 2681 Of Chapter 2. Registration From California Labor Code >> Division 2. >> Part 11. >> Chapter 2.
2681
. (a) Any person against whom a penalty is assessed or whose
goods are confiscated shall, in lieu of contesting the penalty or the
confiscation pursuant to this section, transmit to the office of the
Labor Commissioner designated on the citation the amount specified
for the violation within 15 business days after the issuance of the
citation.
(b) If a person desires to contest an assessment of a penalty or
the confiscation of goods, he or she shall, within 15 business days
after service of the citation or confiscation of the goods, or both,
petition, in writing, the office of the Labor Commissioner which
appears on the citation or on the receipt for the confiscated goods
of his or her request for an informal hearing. The Labor Commissioner
or his or her deputy or agent shall, within 30 days, hold a hearing
at the conclusion of which the penalty set forth in the citation or
the issue of the confiscation of the goods, or both, shall be
affirmed, modified, or dismissed. If confiscated goods are involved,
the hearing shall be held within 10 days. The decision of the Labor
Commissioner shall consist of a notice of findings, findings, and
order which shall be served on all parties to the hearing within 15
days after the hearing by regular first-class mail at the last known
address of the party on file with the Labor Commissioner. Service
shall be completed pursuant to Section 1013 of the Code of Civil
Procedure. Any amount found due by the Labor Commissioner as a result
of a hearing shall become due and payable 45 days after notice of
the findings and written findings and order have been mailed to the
party assessed. A writ of mandate may be taken from this finding to
the appropriate superior court, as long as the party agrees to pay
any judgment and costs ultimately rendered by the court against the
party for the assessment. The writ must be taken within 45 days of
service of the notice of findings, findings, and order thereon.
(c) When no petition objecting to a citation or the proposed
assessment of a civil penalty or confiscation of goods, or both, is
filed, a certified copy of the citation or proposed civil penalty may
be filed by the Labor Commissioner in the office of the clerk of the
superior court in any county in which the person assessed has
property or in which the person assessed has or had a place of
business. The clerk, immediately upon the filing, shall enter
judgment for the state against the person assessed in the amount
shown on the citation or proposed assessment of a civil penalty.
(d) When findings and the order thereon are made affirming or
modifying a citation or proposed assessment of a civil penalty after
hearing, a certified copy of these findings and the order entered
thereon may be entered by the Labor Commissioner in the office of the
clerk of the superior court in any county in which the person
assessed has property or in which the person assessed has or had a
place of business. The clerk, immediately upon the filing, shall
enter judgment for the state against the person assessed in the
amount shown on the certified order.
(e) A judgment entered pursuant to this section shall bear the
same rate of interest and shall have the same effect as other
judgments and be given the same preference allowed by law on other
judgments rendered for claims for taxes. The clerk shall make no
charge for the service provided by this section to be performed by
him or her.