DIVISION 2. DEPARTMENT OF FISH AND WILDLIFE 700-1940›CHAPTER 3. Other Powers and Duties 1000-1227›ARTICLE 2. General License Provisions 1050-1110
§ 1059
California Fish and Game Code · 2018-11 edition · updated 2026-10-04 · California
(a) The failure or refusal of any license agent to account for licenses, permits, reservations, tags, and other entitlements, or any fees received from their issuance as required by Section 1055.6 or upon demand by an authorized representative of the department is a misdemeanor.
(b) In addition to subdivision (a), any license agent who fails to remit fees to the department on or before the date required by Section 1055.6 shall pay interest and penalties prescribed for sales and use taxes and, except as otherwise provided in this code, the department shall collect amounts owing under the procedures prescribed for sales and use taxes provided in Chapter 5 (commencing with Section 6451) and Chapter 6 (commencing with Section 6701) of Part 1 of Division 2 of the Revenue and Taxation Code, insofar as they may be applicable, and for those purposes, “board” means the department.
(Amended by Stats. 2015, Ch. 683, Sec. 12. (SB 798) Effective January 1, 2016.)
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