Section 74957.

Latest version.

Any person who fails to file a return, or remit 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, 1¹/₂ percent interest per month on the unpaid balance.

(Added by Stats. 1986, Ch. 1287, Sec. 4.)

                    
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