GOV §53895: (a) An officer of a local agency who fails or refuses to make and file their report within 10 months after the end of the local agency’s fiscal year, or within the time prescribed by the Controller, w

(a) An officer of a local agency who fails or refuses to make and file their report within 10 months after the end of the local agency’s fiscal year, or within the time prescribed by the Controller, whichever is later, shall forfeit to the state: (1) One thousand dollars ($1,000), in the case of a local agency with total revenue, in the prior year, of less than one hundred thousand dollars ($100,000), as reported in the Controller’s annual financial reports. (2) Two thousand five hundred dollars ($2,500) in the case of a local agency with total revenue, in the prior year, of at least one hundred thousand dollars ($100,000) but less than two hundred fifty thousand dollars ($250,000), as reported in the Controller’s annual financial reports. (3) Five thousand dollars ($5,000) in the case of a local agency with total revenue, in the prior year, of at least two hundred fifty thousand dollars ($250,000), as reported in the Controller’s annual financial reports. (b) (1) Upon the request of the Controller, the Attorney General shall prosecute an action for the forfeiture in the name of the people of the State of California. (2) Upon a satisfactory showing of good cause, the Controller may waive the penalties for late filing provided in this section.