LOS ANGELES (CBS) — With tax season in full swing, the state Board of Equalization has released its list of the top 500 sales and use tax delinquencies in California, and more than a few Southern Californians are on the list.

Calif. Target Enterprises Inc. of Downey has topped the list since at least 2010, owing a whopping $18.4 million. A lien was placed on the company in 2002. Gary Lazar, doing business as P&M Service Stations in Garden Grove, is No. 3 on the list with a tax bill of $11 million. A lien was also placed on him in 2002.

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John Kwon, of South Pasadena, owes $8.4 million in taxes, according to the list. He’s had a lien on him since 2008.

The list expanded from the Top 250 to the Top 500, thanks to a state law since January 2012.

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“As the legislative author that created the original public disclosure of tax delinquencies law, I’m particularly proud that we are expanding the list from 250 to 500 of the largest tax delinquencies,” Chairman Jerome E. Horton said in a statement. “All Californians suffer because these tax dollars support vital state programs we all depend on.”

The Board of Equalization is required to post the list every quarter. Since they began posting this public list of tax scofflaws in 2007, the Board of Equalization has collected more than $100 million.

Another law that goes into effect this summer will make it harder to do business if its on this list. As of July 1, state agencies that issue licenses, certificates, registrations or permits are required to suspend, revoke and refuse to issue a license if the licensee’s name is included on this Top 500 list.

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To see the full list, visit the Board of Equalization website.