123.184 - REPORT OF GALLONAGE SALES -- PENALTY.
123.184 REPORT OF GALLONAGE SALES -- PENALTY.
Each class "A" wine permit holder 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, shall
make a report under oath to the division upon forms to be furnished
by the division showing the exact number of gallons of wine and
fractional parts of gallons, sold by that permit holder during the
preceding calendar month. The report also shall state whatever
reasonable additional information the administrator requires. The
permit holder at the time of filing this report shall pay to the
division the amount of tax due at the rate fixed in section 123.183.
A penalty of ten percent of the amount of the tax shall be assessed
and collected if the report is not filed and the tax paid within the
time required by this section. Section History: Recent Form
85 Acts, ch 32, §75