Section 60360 Of Article 6. Payment By Unlicensed Persons From California Revenue And Taxation Code >> Division 2. >> Part 31. >> Chapter 6. >> Article 6.

. If any person becomes a supplier, exempt bus operator, government entity, qualified highway vehicle operator, or interstate user without first securing a license, the tax, and applicable penalties and interest, if any, become immediately due and payable on account of all diesel fuel removed, entered, sold, delivered, or used by him or her.