SANTA CRUZ, CA - The grumbling among fiscal conservatives is that California has some of the highest taxes in the nation, but according to a recent WalletHub study , it is among some of the lowest. But that didn't stop these individual and businesses from avoiding to pay some of those taxes.

Every three months, the state Board of Equalization publishes a list of the top tax-dodging businesses and individuals in the state. Its Top 500 Sales & Use Tax Delinquencies in California list is a roll call — or, more accurately a public shaming — of those who owe the most to the Golden State in the form of sales and use tax, according to the BOE.

This quarter, BOE officials say 39 names have been added to the list who owe a combined $23,818,571.93. The total amount owed by all 500 is $445,229,151.95.