(a) The penalty for delinquency in respect to any transfer shall be fifteen dollars ($15), and shall apply only to the last transfer.
(b) The penalty for delinquency in respect to the fees imposed by Sections 38225 and 38230 shall be equal to one-half the fee after it has been computed.
(Amended by Stats. 2003, Ch. 719, Sec. 34. Effective January 1, 2004.)