Food and Agricultural Code section 78708

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 78708, https://leginfo.­legislature.­ca.­gov/faces/codes_displaySection.­xhtml?lawCode=FAC§ionNum=78708.­ (updated Jan. 1, 1996; accessed Jun. 25, 2025).

Green check means up to date. Up to date

Verified:
Jun. 25, 2025

§ 78708's source at ca​.gov