SEC. 75-31-143. Monthly reports to commissioner; penalty for late filing; examination of books and records.

Each frozen desserts manufacturer or distributor licensed pursuant to sections 75-31-125 through 75-31-151 shall report to the commissioner, on forms prescribed and furnished by him, the quantity of frozen desserts and mix processed, distributed, manufactured or sold in this state by such manufacturer or distributor. Such reports shall be postmarked on or before the twenty-fifth day of each month following the month in which such products were processed, distributed, manufactured or sold. Each person required to file such reports shall pay a penalty for each report postmarked after the date provided herein, based on one dollar ($1.00) for the first day and two dollars ($2.00) for each succeeding day until such report is filed. The date of the postmark shall be adequate proof of late report for purposes of assessing penalties provided herein. Such reports and the books and records of each licensee shall be subject to audit and verification by the commissioner, and the commissioner shall have authority to assess and collect penalties owing by any person subject to sections 75-31-125 through 75-31-151.

SOURCES: Laws, 1982, ch. 328, Sec. 10, eff from and after July 1, 1982.

1997 Amendment

Repealed.

SOURCE: 1997 Laws, Chapter 334, Sec. 3, HB996, Effective July 1, 1997.