Allen

In this appeal, we consider whether the fine described under Penal Code section 1202.4, subdivision (a)(2), which is to be “in the form of a penalty assessment in accordance with Section 1464,” requires an underlying fine upon which it can be assessed.

Defendant Linda Anne Allen pleaded no contest to one count of burglary. Sentenced to the upper term of six years, she was also ordered to pay (1) a $2,000 restitution fine pursuant to section 1202.4, subdivision (b); (2) a $2,000 parole revocation fine pursuant to section 1202.45, which was suspended in accordance with the provisions of that section; and (3) another $2,000 “fine in the form of a penalty assessment” pursuant to section 1202.4, subdivision (a)(2).

On appeal, defendant challenges as unauthorized the $2,000 fine in the form of a penalty assessment pursuant to section 1202.4, subdivision (a)(2). We conclude that a fine “in the form of a penalty assessment” under subdivision (a)(2) requires an underlying fine upon which the penalty can be assessed. No such underlying fine was imposed in this case: The two other fines imposed are not subject to penalty assessments. (See § 1202.4, subd. (e).) Accordingly, we…