A. Any owner of a coin-operated device who places such device in operation or in a place available to the public for operation, and any person who permits a coin-operated device to be in operation or accessible to the public for operation in his place of business, without a decal affixed as required by Section 1504 of this title, shall be liable for the fee on such device at the full annual rate as herein levied and shall be liable to a penalty, in addition to the amount of the fee, in the following amounts:
1. For any coin-operated music device, coin-operated amusement device, or coin-operated vending device requiring a coin or thing of value of twenty-five cents ($0.25) or more, One Hundred Dollars ($100.00); and
2. For any other coin-operated device, Ten Dollars ($10.00).
B. The Tax Commission shall notify any owner or person of the assessment of penalty and provide the owner or person thirty (30) days to remit the penalty. The Tax Commission shall not refuse to issue a decal under Section 1504 of this title until after the expiration of the thirty (30) days provided in this subsection.
Added by Laws 1949, p. 484, § 6, emerg. eff. May 7, 1949. Renumbered from § 1550 of this title by Laws 1965, c. 215, § 1. Amended by Laws 1988, c. 47, § 5, operative July 1, 1988; Laws 2016, c. 167, § 2, eff. Nov. 1, 2016.
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