Cal. Food & Agr. Code § 12843
Current through the 2023 Legislative Session.
The payments required by this article, together with a return in a form prescribed by the director, shall be made quarterly one calendar month after March 31, June 30, September 30, and December 31 of each year. For any delinquency in making a return, or any deficiency in payment, the director shall add to the delinquent payment a penalty of 10 percent of the amount that is due.
Ca. Food and Agric. Code § 12843