(a)

(1) A person who fails to pay any generation and handling fee or installment required pursuant to

Section 43152.7, except amounts of determinations made by the California Department of Tax and Fee Administration under

Article 2 (commencing with

Section 43201), within the time required shall pay a penalty, plus interest at the modified adjusted rate per month, or fraction of a month, established pursuant to

Section 6591.5, from the date on which the fee or the amount of fee required to be collected became due and payable to the state until the date of payment, as follows: (

A) For a delinquency period of days or fewer from the date the installment or fee became due and payable, the penalty shall be percent of the amount of the delinquent fee or installment not timely remitted. (

B) For a delinquency period of at least days, but not more than days, from the date the installment or fee became due and payable, the penalty shall be percent of the amount of the delinquent fee or installment not timely remitted. (

C) For a delinquency period of at least days, but not more than days, from the date the installment or fee became due and payable, the penalty shall be percent of the amount of the delinquent fee or installment not timely remitted. (

D) For a delinquency period of days or more from the date the installment or fee became due and payable, the penalty shall be percent of the amount of the delinquent fee or installment not timely remitted.

(2) The penalty imposed by this subdivision shall apply to every delinquent fee or installment. (

b) A person who fails to file a generation and handling fee return required pursuant to

Section 43152.7 shall pay a penalty based upon the length of the delinquency, as follows:

(1) For a delinquency period of days or fewer from the date the return became due, the penalty shall be percent of the amount of the fee, exclusive of previously remitted installments.

(2) For a delinquency period of at least days, but not more than days, from the date the return became due, the penalty shall be percent of the amount of the fee, exclusive of previously remitted installments.

(3) For a delinquency period of at least days, but not more than days, from the date the return became due, the penalty shall be percent of the amount of the fee, exclusive of previously remitted installments.

(4) For a delinquency period of days or more from the date the return became due, the penalty shall be percent of the amount of the fee, exclusive of previously remitted installments. (

c) The sum of the penalties imposed pursuant to subdivisions (

a) and (

b) shall not exceed percent of the total fee required pursuant to

Section 25205.5 or former

Section 25205.5.2 of the Health and Safety Code. (

d) Notwithstanding any other limitation to the penalty amount imposed for any one installment, fee, or return specified in this part, the penalties imposed pursuant to this

section shall be in addition to any other penalties imposed under this part. (

e) This

section shall only apply to a return or payment that becomes due on or after November 30, 2024, for any fee imposed pursuant to

Section 25205.5 or former

Section 25205.5.2 of the Health and Safety Code.