What is the test for determining whether criminal charges under section 182 of the California Penal Code constitute punishment?

Defendant agrees with the courts statement of the dispositive questionwhether the fees constitute punishmentbut he disagrees with the courts answer, arguing that the charges constitute, not punishment, but "nonpunitive administrative fee[s] ... used to offset the costs of drug and crime labs." In response, the People first assert, quoting from our decision in People v. Athar (2005) 36 Cal.4th 396, 30 Cal.Rptr.3d 570, 114 P.3d 806 ( Athar ), that because Penal Code section 182, subdivision (a), " requires sentencing to the same extent as the underlying target offense, " the trial court properly imposed the fees "regardless of [their] nature" and whether they are "punitive is irrelevant." The People alternatively assert that, "[e]ven if characterization of the fees is" relevant, both fees "constitute punishment" and were thus "properly imposed."