Have a Tax Question? Ask a Tax Expert
HelloI believe the law your are looking for is here:
SECTION 1. Section 12586.1 is added to the Government Code, to read:
In addition to a registration fee, a charitable corporation or trustee, commercial fundraiser, fundraising counsel, or coventurer may be assessed a late fee or an additional fee of twenty-five dollars ($25) for each month or part of the month after the date on which the registration statement and financial report were due to be filed or after the period of extension granted for the filing if the charitable corporation or trustee, commercial fundraiser, fundraising counsel, or coventurer does any of the following:
(a) Exists and operates in California without being registered.