Sec 42-3354. Return and payment by spirituous or vinous liquor wholesalers

A. Every wholesaler of spirituous liquors selling spirituous liquors within the state shall pay the tax under this chapter on all such liquor sold within the state and add the amount of the tax to the sales price.

B. Every wholesaler of vinous liquors selling vinous liquors other than ciders as defined in section 42-3001, paragraph 2 within this state shall pay the tax under this chapter on all such liquors sold within this state and add the amount of tax to the sales price.

C. The wholesaler shall pay the tax to the department monthly on or before the twentieth day of the month next succeeding the month in which the tax accrues.

D. On or before the date prescribed by subsection C of this section the wholesaler shall prepare a sworn return for the month in which the tax accrues in the form prescribed by the department, showing:

1. The amount of spirituous liquors sold in this state during the month in which the tax accrues.

2. The amount of vinous liquors other than ciders as defined in section 42-3001, paragraph 2 sold in the state during the month in which the tax accrues.

3. The amount of tax for the period covered by the return.

4. Any other information that the department deems necessary for the proper administration of this chapter.

E. The wholesaler shall deliver the return, together with a remittance of the amount of the tax due, to the department.

F. Any taxpayer who fails to pay the tax within ten days from the date upon which the payment becomes due shall be subject to and shall pay a penalty determined under section 42-1125, plus interest at the rate determined pursuant to section 42-1123 from the time the tax was due and payable until paid.