Revenue and Taxation Code § 2860
CHAPTER 3.3. Collection of Taxes
If the tax collector refuses or neglects for five days to make payments or settlements as required in this division, he is liable for the full amount of taxes charged against him.
CHAPTER 3.3. Collection of Taxes
If the tax collector refuses or neglects for five days to make payments or settlements as required in this division, he is liable for the full amount of taxes charged against him.