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BTLG Table of Contents > Oil Spill Response, Prevention, and Administration Fees Law > Chapter 3 > Section 46154.1

Oil Spill Response, Prevention, and Administration Fees Law

Revenue and Taxation Code

Division 2. Other Taxes
Part 24. Oil Spill Response, Prevention, and Administration Fees

Chapter 3. Determinations

Article 1. Returns and Payments

Section 46154.1

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46154.1. Penalties. If the information return pursuant to subdivision (c) of Section 46151 is not filed within the time prescribed, a penalty of five hundred dollars ($500) shall be assessed.

History—Added by Stats. 2000, Ch. 923 (AB 2894), in effect January 1, 2001.