§ 150-621. Return by purchaser if dealer fails to collect tax; penalty.

(a)

When a purchaser fails to pay and a dealer fails to collect a tax upon a sale, as imposed by this article, then, in addition to all other rights, obligations and remedies provided, such tax shall be payable by the purchaser directly to the director and the purchaser shall file a return thereof with the director and pay the tax imposed thereon to the director within 15 days after such sale is made or rendered.

(b)

Any person who, as a purchaser, is obligated to report and pay the tax imposed upon any purchase made by him under the provisions of this section and who fails, neglects and refuses to file a return thereof with the director and pay the tax imposed thereon within the time stated after such sale is made, shall be guilty of a misdemeanor, and, upon conviction, shall be punished by a fine of not more than $100.00 or imprisonment for not more than 90 days or both such fine and imprisonment, in the discretion of the court.

(c)

If any taxpayer fails to make any return required by this article or makes an incorrect return, and the circumstances indicate wilful negligence or intentional disregard of rules and regulations but no intent to defraud, there shall be imposed, in addition to any other penalties provided, a specific penalty of five percent of the tax or deficiency found to be due or $10.00, whichever is the greater. This specific penalty shall be an obligation to be collected and accounted for in the same manner as if it were a part of the tax due, and can be enforced either in a separate action or in the same action for the collection of the tax.

(Code 1956, § 56-51)