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Control Board . In 1984, the notification and registration forms were dispersed by petroleum distributors, petroleum suppliers, fire departments, the San Joaquin County Safety Council and various chapters of the Chamber of Commerce. Extensive coverage was also provided in the major newspapers within San Joaquin County. In 1984, Public Health Services-Environmental Health Division was designated as the local enforcement agency for implementing these state regulations. Permit fees with a 100% penalty provision were adopted to support these state mandated program activities. On January 1 , 1986, permit fee statements were mailed to all underground storage tan If. owners that complied with the registration requirement . Due to the high penalties assessed by the state for individuals not registering their underground storage tanks ($500 to $5,000 per day) , the Environmental Health Division adopted a policy that would waive the local penalty fees on unregistered tank.s for one year . This policy has been extended to the present time, however, it does not include waiver of annual fees charged to all registered tank owners effective January 1 , 1986. A previous incident involving UST registration and regulation requirements was reviewed on 12-1-89 by San Joaquin County Counsel . At that time, Counsel ruled the public notification process for the UST registration and regulation requirements was adequate, and lack of knowledge of the regulations did not relieve an individual of responsibility for complying with said regulations. In 1990, 52 San Joaquin County UST owners paid $31 ,084 in delinquent program fees to PHS-EHD for unregistered UST' s. To waive delinquent program fees for the Higashis may expose the County to a myriad of similar requests, including requests for refunds of delinquent fees already collected during the last five years since program implementation . This could result in depletion of PHS-EHD UST program revenue necessary to fulfill state mandated program activities. The practice of waiving delinquent fees for newly discovered unregistered UST ' s may imply the County is compensating UST owners who have violated the law and is penalizing those who have complied .