(a) If any licensee or permittee shall fail to file the report and pay the taxes required by ยง 3-7-502 within the time provided herein, a penalty of five percent (5%) shall be added to the tax.
(b) If the delinquency continues for more than thirty (30) days, the licensee or permittee shall be subject to the revocation or suspension of his or her permit, in addition to recovery of the taxes and penalty through his or her bond.
Section: Previous 3-7-502 3-7-504 3-7-505 3-7-506 NextLast modified: November 15, 2016