HARRY HUGHES, Governor

1293

USING A FACTOR DEVELOPED BY SURVEYING THE BUSINESS OF THE
DEALER, INCLUDING ANY RECORDS AVAILABLE, OR BY SURVEYING
OTHER TAXPAYERS OF THE SAME TYPE OR OTHERWISE COMPUTE THE
AMOUNT OF TAX DUE. THIS COMPUTATION SHALL BE PRIMA FACIE
CORRECT.

(C) AS PROVIDED IN SUBSECTION (B), IF THE DEPARTMENT
DETERMINES THE TAXABLE SALES AND COMPUTES THE TAX DUE, IT
SHALL LEVY AGAINST THE DEALER A DEFICIENCY ASSESSMENT, WHICH
SHALL INCLUDE THE DEFICIENCY PLUS ONE OF THE FOLLOWING
AMOUNTS:

(1) IF THE DEPARTMENT FINDS THAT THE DEFICIENCY
WAS NOT DUE TO AN ATTEMPT TO DEFRAUD, A PENALTY OF 10
PERCENT, PLUS INTEREST AT A RATE OF 1.5 PERCENT PER MONTH,
OR FRACTION OF A MONTH, FROM THE TIME THE TAX WAS DUE UNTIL
PAID; OR

(2) IF THE DEPARTMENT FINDS THAT THE DEFICIENCY
IS DUE TO FRAUD WITH AN ATTEMPT TO EVADE THE TAX, A PENALTY
OF 100 PERCENT, PLUS INTEREST AT THE RATE OF 1 PERCENT PER
MONTH, OR FRACTION OF A MONTH, FROM THE TIME THE TAX WAS DUE
UNTIL PAID.

(D) THE DEPARTMENT SHALL NOTIFY THE DEALER OF THE TAX
DUE AND OF THE AMOUNT OF THE DEFICIENCY ASSESSMENT. IF THE
DEALER FAILS TO PAY THE TAX AND ASSESSMENT WITHIN 10 DAYS
AFTER RECEIVING NOTICE FROM THE DEPARTMENT, THE DEPARTMENT
MAY LEVY, IN ADDITION TO THE TAX AND ASSESSMENT, A PENALTY
EQUAL TO 25 PERCENT OF THE TAX DUE.

(E) CONSISTING OF A PENALTY OF 10 PERCENT, PLUS
INTEREST AT A RATE OF 1.5 PERCENT PER MONTH, OR FRACTION OF
A MONTH, FROM THE TIME THE TAX WAS DUE UNTIL PAID. ALL
AMOUNTS RECEIVED FROM ANY DEALER UNDER THIS SECTION
SUBSECTION SHALL BE CREDITED FIRST TO PENALTY AND INTEREST
ACCRUED UNDER THIS SECTION AND THEN TO TAX DUE.

SECTION 2. AND BE IT FURTHER ENACTED, That this Act
shall take effect July 1, 1981.

Approved April 28, 1981.

CHAPTER 204

(House Bill 1419)

AN ACT concerning

Washington County - Alcoholic Beverages -
"Pouring License"