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Business Taxes Law Guide—Revision 2024
Water Rights Fee Law
Division 2 Water
Part 2 Appropriation of Water
Chapter 8. Water Rights Fee
Article 2. Collection and Enforcement
Section 1538
1538. Additional liability. In any proceeding pursuant to Section 1052 in which it is determined that there has been a violation of the prohibition against the unauthorized diversion or use of water subject to this division, the board or court, as the case may be, may impose an additional liability in the amount of any annual fees that would have been required under this division if the diversion or use had been authorized by a permit or license to appropriate water.