(

a) Every person or entity who handles sea urchin in any quantity shall keep a complete and accurate record of all transactions involving the purchase or sale of sea urchin. The records shall be in a simple form and contain such information as the commission shall prescribe. The records shall be preserved by the handler for a period of three years, and shall be offered and submitted for inspection at any reasonable time upon written demand of the commission or its duly authorized agent. (

b) The assessment imposed by this

article shall be paid consistent with the applicable procedures required for the payment of landing fees pursuant to

Article 7.5 (commencing with

Section 8040) of

Chapter of Part of Division of the Fish and Game Code. The fees imposed shall be paid quarterly pursuant to

Section of the Fish and Game Code. If fees are not paid as required, the commission shall collect amounts owed under the procedures prescribed for sales and use taxes provided in

Chapter 5 (commencing with

Section 6451) of Part of Division of the Revenue and Taxation Code, insofar as they may be applicable, and for those purposes, “board” means the commission and “the date on which the tax became due and payable” means days after the close of the quarter for which it is due. (

c) Sections to 8070, inclusive, of the Fish and Game Code, shall apply to claims for overpayment of assessments to the commission. For the purposes of this subdivision, “department” as used in those sections, means the commission, and “landing fee” means the assessment imposed under this article.