16-1-409. Failure to make beer tax returns -- penalties. (1) If a brewer or wholesaler subject to the payment of the tax provided for in 16-1-406 fails, neglects, or refuses to make any return required by this code or fails to make payment of the tax within the time provided in this part, the department shall, after the time has expired, determine and fix the amount of tax due the state from the delinquent brewer or wholesaler.
     (2) The department shall add to the amount of tax due a penalty of:
     (a) 5% for the first failure;
     (b) 10% for the second failure;
     (c) 15% for the third failure; and
     (d) 25% for the fourth and each subsequent failure.
     (3) The penalty provided for in subsection (2) is in addition to the 5% penalty provided for nonpayment of the tax within the time provided.
     (4) The tax and penalties bear interest at the rate of 1% per month from the date returns should have been made and the tax paid.
     (5) The department shall then proceed to collect the tax with penalties and interest. Upon request of the department, it is the duty of the attorney general to commence and prosecute in any court of competent jurisdiction an action to collect the tax.
     (6) If all or part of the tax imposed upon a brewer or wholesaler by this part is not paid when due, the department may issue a warrant for distraint as provided in Title 15, chapter 1, part 7. The resulting lien has precedence over any other claim, lien, or demand filed or recorded after the warrant is issued.
     (7) An action may not be maintained to enjoin the collection of the tax or any part of the tax.
     (8) Any tax owed by a brewer or wholesaler under this code not paid within the time provided is delinquent, and a penalty of 5% must be added to the tax. The tax and penalty bear interest at the rate of 1% per month from the date of delinquency until paid. A brewer or wholesaler who fails, neglects, or refuses to make the return to the department provided for in 16-3-211 or 16-3-231 or refuses to allow the examination as provided for in 16-3-211 or 16-3-231 or fails to make an accurate return according to the manner prescribed is guilty of a misdemeanor and upon conviction shall be fined in an amount not exceeding $1,000.

     History: (1) thru (6)En. Sec. 3, Ch. 220, L. 1939; Sec. 4-325, R.C.M. 1947; amd. and redes. 4-3-217 by Sec. 60, Ch. 387, L. 1975; Sec. 4-3-217, R.C.M. 1947; (7)En. Sec. 16, Ch. 106, L. 1933; re-en. Sec. 2815.25, R.C.M. 1935; amd. Sec. 2, Ch. 220, L. 1939; Sec. 4-320, R.C.M. 1947; amd. and redes. 4-6-403 by Sec. 58, Ch. 387, L. 1975; Sec. 4-6-403, R.C.M. 1947; R.C.M. 1947, 4-3-217, 4-6-403; amd. Sec. 40, Ch. 439, L. 1981; amd. Sec. 19, Ch. 83, L. 1989; amd. Sec. 16, Ch. 422, L. 1997.