Revenue and Taxation Code § 505
ARTICLE 3. Arbitrary and Penal Assessments
The assessor shall make an assessment subject to penalty by entering on the local roll the assessment and penalty in such form and manner as prescribed by the board.
ARTICLE 3. Arbitrary and Penal Assessments
The assessor shall make an assessment subject to penalty by entering on the local roll the assessment and penalty in such form and manner as prescribed by the board.