(a) If any licensee or permittee fails to file a report on the fifteenth day of each month as provided in § 3-7-401, the sum of five dollars ($5.00) for each day the licensee or permittee is in default shall be added to and become a part of the tax as an additional tax.
(b) If any licensee or permittee fails to pay the excise tax within the time prescribed for payment by the Alcoholic Beverage Control Board, a penalty of five percent (5%) of the amount of the excise tax due shall be added to the tax.
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