{"code":"FAC","codeName":"Food and Agricultural Code","section":"78708","citation":"Food & Agr. Code, § 78708","status":"in-force","lawOn":"2026-09-28","headings":[{"name":"DIVISION 22. MARKETING ADVISORY AND PROMOTIONAL AGENCY LAWS [63901. - 79995.]","url":"https://blackletter.si/food-and-agricultural-code/division-22"},{"name":"PART 2. MARKETING ADVISORY AND PROMOTIONAL COUNCILS AND COMMISSIONS [64001. - 79995.]","url":"https://blackletter.si/food-and-agricultural-code/division-22/part-2"},{"name":"CHAPTER 24. California Tomato Commission [78601. - 78725.]","url":"https://blackletter.si/food-and-agricultural-code/division-22/part-2/chapter-24"},{"name":"ARTICLE 6. Assessments and Records [78700. - 78714.]","url":"https://blackletter.si/food-and-agricultural-code/division-22/part-2/chapter-24/article-6"}],"history":"Added by Stats. 1995, Ch. 210, Sec. 1.   Effective January 1, 1996.","effective":"1996-01-01","html":"<p>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 11/2 percent interest per month on the unpaid balance.</p>","text":"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 11/2 percent interest per month on the unpaid balance.","otherVersions":[],"url":"https://blackletter.si/food-and-agricultural-code/assessments-and-records-78708","source":"California Legislative Information bulk export (pubinfo)"}