Section 8058 Of Article 4. Apportioned Registration From California Vehicle Code >> Division 3. >> Chapter 4. >> Article 4.
8058
. (a) The department shall charge interest on any underpaid
fees due under this article, at the rate of 1 percent per month of
the underpaid portion of the fees, commencing on the date the
underpaid portion of the fees were originally due and accruing
monthly until paid.
(b) Interest charged under subdivision (a) shall continue to
accumulate during any disputation of the underpaid fees or any
hearing regarding the underpaid fees. During any disputation or
hearing, the registrant may pay the underpaid fees and other charges
to avoid additional interest charges and may request a refund of any
overpaid fees after final review.
(c) For any underpaid fees, the department may impose a penalty of
fifty dollars ($50) or 10 percent of the underpaid fees, whichever
is greater, commencing on the date the underpaid fees were determined
to be due.
(d) For the purposes of this section, "underpaid fees" include
additional vehicle registration, weight, and license fees found to be
due to this state.
(e) The director shall have discretion to apply subdivision (b) of
Section 9562 instead of subdivision (c) of this section.
(f) The penalty structure set forth in Sections 9554 and 9554.5
shall apply in place of the provisions of this section in those cases
where there is a violation of Section 4000, 4000.4, 4002, 4003,
4004, 4004.5, or 4156 for commercial registration that is not
apportioned pursuant to Section 8050.