Employer Collection and Reporting Procedures; penalties and interest for delinquent contributions
(a) If a county superintendent of schools or employing agency or school district or community college district that reports directly to the system fails to make payment of contributions as provided in Section 23002, the board shall, in accordance with regulations, assess penalties.
(b) The board shall, in accordance with regulations, charge regular interest on any delinquent contributions under this part.
(Amended by Stats. 2009, Ch. 249, Sec. 5.)
Education Code 23002