You are here: California / Food and Agricultural Code - FAC / ARTICLE 4.5. Assessments [12841. - 12847.] / Section 12843.

Section 12843. (Amended by Stats. 1997, Ch. 695, Sec. 24.)
Cite as: Cal. Food & Agric. Code §12843.

The payments required by this article, together with a return in a form prescribed by the director, shall be made quarterly one calendar month after March 31, June 30, September 30, and December 31 of each year. For any delinquency in making a return, or any deficiency in payment, the director shall add to the delinquent payment a penalty of 10 percent of the amount that is due.

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