The secretary may take all appropriate action against any person to recover any unpaid amounts. In any action, a declaration by the secretary that states the amount required to be paid, including penalty, is prima facie evidence of the delinquency. The presumption established by this section is a presumption affecting the burden of proof.
(Amended by Stats. 2019, Ch. 304, Sec. 26. (AB 590) Effective January 1, 2020.)
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