123.137 - REPORT OF BARREL SALES -- PENALTY.
123.137 REPORT OF BARREL SALES -- PENALTY.
A person holding a class "A" or special class "A" permit shall on
or before the tenth day of each calendar month commencing on the
tenth day of the calendar month following the month in which the
person is issued a permit, make a report under oath to the division
upon forms to be furnished by the division for that purpose showing
the exact number of barrels of beer, or fractional parts of barrels,
sold by the permit holder during the preceding calendar month. The
report shall also state information the administrator requires, and
permit holders shall at the time of filing a report pay to the
division the amount of tax due at the rate fixed in section 123.136.
A penalty of ten percent of the amount of the tax shall be added
thereto if the report is not filed and the tax paid within the time
required by this section. Section History: Early Form
[C35, § 1921-f119; C39, § 1921.121; C46, 50, 54, 58, 62, 66,
71, § 124.26; C73, 75, 77, 79, 81, § 123.137] Section History: Recent Form
89 Acts, ch 221, § 8