Health & Saf. Code, § 78680

(a) The owner of property on which a reportable release has occurred and any person who releases, or causes a reportable release and who fails to make the written report required by subdivision (b) of Section 78675, shall be liable for a penalty not to exceed twenty-five thousand dollars ($25,000) for each separate violation and for each day that a violation continues. Each day on which the released hazardous substance remains is a separate violation unless the person has either filed the report or is in compliance with an order issued by a local, state, or federal agency with regard to the release.

(b) Liability under this article may be imposed in a civil action or may be administratively imposed by the department pursuant to Article 4 (commencing with Section 79590) of Chapter 7.

(c) If the violation of subdivision (b) of Section 78675 results in, or significantly contributes to, an emergency, including, but not limited to, a fire, to which a county, city, or district is required to respond, the responsible party may be assessed the full cost of the emergency response by the city, county, or district.