(a) A skilled nursing facility that fails to file a required report by the due date established by this Article is liable for a civil penalty of one hundred dollars ($100) for each day after the due date that the required report is not filed.

(b) If the report is delinquent at the time the next report is due, the Department, on an annual basis, shall determine a maximum civil penalty of no more than thirty-six thousand, five hundred dollars ($36,500) for failure to file a required report.

(c) Assessed penalties may be appealed pursuant to Section 97052 of Title 22 of the California Code of Regulations.