This article reflects a very sad truth. That is that the government relies on penalizing individuals to fund its operations.
I run a business and I understand that changes happen unexpectedly. When there is a cash shortage then we all need to take austerity measures to keep the doors. In some cases, I have not accepted a paycheck on a given month in order to cover some business expenses first. I think the California state admins should do the same. Go without a paychck for a couple of months for their poor cash management skills. Not sure that would roll over so easily with them.