Section 4302 Of Article 5. Payment By And Collection From State Agencies And Public Entities From California Water Code >> Division 2. >> Part 4. >> Chapter 7. >> Article 5.

. Each such owner shall, on or before the 10th day of December of the year in which the apportionment was made, pay to the department the amount apportioned to such owner. Unless payment is made on or before said date, payment shall become delinquent and 10 percent thereof shall be added thereto as a penalty for delinquency.