Section 46053 Of Article 1. Imposition Of Fee From California Revenue And Taxation Code >> Division 2. >> Part 24. >> Chapter 2. >> Article 1.

. Any fees collected from an owner of crude oil or petroleum products pursuant to Section 46051 or 46052 which have not been remitted to the board shall be deemed a debt owed to the State of California by the person required to collect and remit fees.