Section 30171 Of Article 2. Sale To Distributors From California Revenue And Taxation Code >> Division 2. >> Part 13. >> Chapter 3.5. >> Article 2.

. Any distributor who fails to pay any amount owing for the purchase of stamps or meter register settings within the time required, shall pay a penalty of 10 percent of the amount due in addition to the amount plus interest at the modified adjusted rate per month, or fraction thereof, established pursuant to Section 6591.5, from the date on which the amount became due and payable until the date of payment.