Section 7704 Of Article 5. Jeopardy Determinations And Weekly Payments From California Revenue And Taxation Code >> Division 2. >> Part 2. >> Chapter 5. >> Article 5.
7704
. If a supplier fails to make the supplier's weekly return or
to pay any weekly installment of the tax, or any part thereof,
pursuant to the requirement imposed upon the supplier under Section
7701, the full amount of the installment becomes immediately due and
payable. The board shall thereupon make a jeopardy determination
under Section 7698 and the Controller and the Attorney General shall
forthwith collect the tax due from the supplier in the manner
prescribed by Chapters 5 (commencing with Section 7651) and 6
(commencing with Section 7851). All provisions of those chapters,
where relevant, apply to collections required to be made under this
article.