Section 7728 Of Article 7. Payments By Unlicensed Persons From California Revenue And Taxation Code >> Division 2. >> Part 2. >> Chapter 5. >> Article 7.

. The board shall file a copy of this jeopardy determination with the Controller who shall forthwith collect the tax, penalty, and interest due from the unlicensed supplier by seizure and sale of property in the manner prescribed for the collection of a delinquent monthly tax.