§ 3-9-234 — Failure to pay renewal fees or taxes

(a) If any permittee shall fail to remit any fee levied in this subchapter for the annual renewal of a permit within the time provided in § 3-9-223 , the permit shall be revoked. (b) If any permittee shall fail to remit the supplemental tax upon gross receipts within the time provided in § 3-9-223 , a penalty of twenty-five percent (25%) shall be due and payable. If such taxes plus penalty are not paid within thirty (30) days from the due date, the Director of the Alcoholic Beverage Control Division shall revoke the permit of the permittee, and the Secretary of the Department of Finance and Administration shall seek recovery of the amount of such taxes and penalties due from the permittee.

Legislative History

Amended by Act 2019, No. 910,§ 3354, eff. 7/1/2019. Acts 1969, No. 132, § 11; A.S.A. 1947, § 48-1411; Acts 1999, No. 910, § 2.