California Code, Penal Code - PEN § 3000.05

(a) The Department of Corrections and Rehabilitation may contract with a private debt collection agency or with the Franchise Tax Board, whichever is more cost-effective, to make collections, on behalf of a victim, from any person who is or has been under the jurisdiction of the department and who has failed to make restitution payments according to the terms and conditions specified by the department.

(b) If a debt is referred to a private debt collection agency or to the Franchise Tax Board pursuant to this section, the debtor shall be given notice of that fact, either by the department or the private debt collection agency in writing to his or her address of record, or by his or her parole officer.