Food and Agricultural Code section 71128

Any person who fails to file a return or pay any assessment within the time required by the commission shall pay to the commission a penalty of 10 percent of the amount of the assessment determined to be due, and, in addition, shall pay 112 percent interest per month on the unpaid balance.

Source: Section 71128, https://leginfo.­legislature.­ca.­gov/faces/codes_displaySection.­xhtml?lawCode=FAC§ionNum=71128.­ (updated Jan. 1, 1999; accessed Dec. 1, 2025).

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Verified:
Dec. 1, 2025

§ 71128's source at ca​.gov