Section 26077 Of Article 1. Date And Penalties For Delinquency From California Water Code >> Division 11. >> Part 10. >> Chapter 5. >> Article 1.

. The collector shall collect on delinquent assessments for the use of the district the following penalties:
  (a) When assessments are not payable in installments, 5 per cent.
  (b) When assessments are payable in installments:
  (1) On the first installment, 10 per cent.
  (2) On the second installment, 5 per cent.