California Revenue & Taxation Code
Cal. Rev. & Tax. Code § 2623
Official textleginfo.legislature.ca.gov
Prior to February 1st, the auditor shall:
# (a)
Compute and enter the delinquent penalty against all taxes on the secured roll not marked paid.
# (b)
Foot the penalties.
# (c)
Charge the tax collector with the total penalties due on the secured roll.
# (d)
Deliver the secured roll to the tax collector.
Source: view the official text