45-335. Payment of fee; penalty for delinquency
A. If the director assesses a fee pursuant to this article in any year, a person to whom the fee is assessed must pay the fee within forty-five days after the person receives written notice of the total amount of the fee from the director.
B. If a person fails to pay the fee when due, the director may assess and collect a penalty of ten per cent of the unpaid fee, without compounding, for each month or portion of a month that the fee is delinquent. The total penalty assessed shall not exceed sixty per cent of the unpaid fee. An action to recover penalties under this subsection shall be brought in the superior court in Maricopa county. Any penalties collected shall be deposited, pursuant to sections 35-146 and 35-147, in the Colorado river water use fee clearing account established pursuant to section 45-333.