(

a) Except as otherwise provided by law, every person who manufactures, compounds, converts, produces, derives, processes, or prepares, either directly or indirectly by chemical extraction or independently by means of chemical synthesis, any controlled substance specified in

Section 11054, 11055, 11056, 11057, or shall be punished by imprisonment pursuant to subdivision (

h) of

Section of the Penal Code for three, five, or seven years and by a fine not exceeding fifty thousand dollars ($50,000). (

b) Except when an enhancement pursuant to

Section 11379.7 is pled and proved, the fact that a person under years of age resided in a structure in which a violation of this

section involving methamphetamine occurred shall be considered a factor in aggravation by the sentencing court. (

c) Except when an enhancement pursuant to

Section 11379.7 is pled and proved, the fact that a violation of this

section involving methamphetamine occurred within feet of an occupied residence or any structure where another person was present at the time the offense was committed may be considered a factor in aggravation by the sentencing court. (

d) The fact that a violation of this

section involving the use of a volatile solvent to chemically extract concentrated cannabis occurred within feet of an occupied residence or any structure where another person was present at the time the offense was committed may be considered a factor in aggravation by the sentencing court. (

e) Except as otherwise provided by law, every person who offers to perform

an act which is punishable under subdivision (

a) shall be punished by imprisonment pursuant to subdivision (

h) of

Section of the Penal Code for three, four, or five years. (

f) All fines collected pursuant to subdivision (

a) shall be transferred to the State Treasury for deposit in the Clandestine Drug Lab Clean-up Account, as established by

Section of

Chapter of the Statutes of 1987. The transmission to the State Treasury shall be carried out in the same manner as fines collected for the state by the county.