HARRY W. NICE, GOVERNOR. 407

receipts of any such person, on or after April 1st, 1935, to
and including March 31st, 1936, from the sale of all tangible
personal property at retail in this State.

72-C. On or before the tenth day of May, 1935, and on
the tenth day of each calendar month thereafter, every
vendor who has made any sales at retail subject to the tax
hereby imposed during the preceding calendar month, shall
make a return to the Comptroller, stating the name of the
vendor, his, her or its address, and the amount of the total
selling price of all tangible personal property so sold, and
shall pay the Comptroller the amount of the tax herein
imposed. Such return shall be made on forms prescribed
and furnished by the Comptroller and shall contain such
other information as the Comptroller may reasonably re-
quire. The said returns need not be under oath or affirma-
tion, but any false statement contained in said returns shall
be subject to the penalties hereinafter provided.

72-D. The Comptroller, for good cause shown, may ex-
tend the time for filing any return required under this Act,
on application of the taxpayer, but such extension of time
shall not exceed thirty days. When the time for filing any
return is so extended, interest at the rate of 6% per an-
num, from the time it was originally required to be filed,
until the time of payment shall be added and paid.

72-E. (a) As soon as practicable after the return is
filed, the Comptroller shall examine it and compute the tax.
If the amount paid exceeds the amount which should have
been paid, the excess shall be refunded by the Comptroller
or credited on account of future taxes accruing from the
same taxpayer or his successor or assigns.

(b) If the amount found to be due exceeds the amount
paid, the deficiency, together with interest thereon, at the
rate of one-half of one per cent per month or fraction of a
month, from the time the tax was due, shall be paid within
ten days after notice and demand by the Comptroller. If not
so paid, a penalty of 5% shall be added.

(c) If any part of the deficiency is due to negligence on
the part of the taxpayer, but without intent to defraud,
there shall be added 5% thereof and interest at the rate of
1% per month or fraction of a month on the amount of
such deficiency from the time the tax was due until paid.

(d) If any part of the deficiency is due to fraud with
intent to evade the tax, there shall be added 100% of the