{"code":"FAC","codeName":"Food and Agricultural Code","section":"78927","citation":"Food & Agr. Code, § 78927","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 24.5. Mendocino County Winegrape and Wine Commission [78801. - 78965.]","url":"https://blackletter.si/food-and-agricultural-code/division-22/part-2/chapter-24.5"},{"name":"ARTICLE 6. Assessments [78921. - 78928.]","url":"https://blackletter.si/food-and-agricultural-code/division-22/part-2/chapter-24.5/article-6"}],"history":"Added by Stats. 2005, Ch. 597, Sec. 1.   Effective January 1, 2006.","effective":"2006-01-01","html":"<p>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, 1.5 percent interest per month on the unpaid balance.</p>","text":"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, 1.5 percent interest per month on the unpaid balance.","otherVersions":[],"url":"https://blackletter.si/food-and-agricultural-code/assessments-78927","source":"California Legislative Information bulk export (pubinfo)"}