2005 California Revenue and Taxation Code Sections 55121-55122 Article 1. Suit for Fee

55121.  The board may bring any legal action that is necessary to
collect any deficiency in the fee required to be paid, and upon the
board's request, the Attorney General shall bring the action.
55122.  In any suit brought to enforce the rights of the state with
respect to the fee, a certificate by the board showing the
delinquency shall be prima facie evidence of the levy of the fee, the
delinquency of the amount of the fee, interest, and penalty set
forth therein, and compliance by the board with all provisions of
this part in relation to the computation and levy of the fee.  In the
action, a writ of attachment may be issued in the manner provided by
Chapter 5 (commencing with Section 485.010) of Title 6.5 of Part 2
of the Code of Civil Procedure.