For any delinquency in making a return, or any deficiency in payment, of the pesticides mill assessment which is received after the date due (one calendar month after March 31, June 30, September 30, and December 31 of each year), a penalty of 10 percent of the amount which is due shall be added.
Cal. Code Regs. Tit. 3, § 6382
Note: Authority cited: Section 12781, Food and Agricultural Code. Reference: Section 12843, Food and Agricultural Code.