63.02.030 Records to Be Kept by Distributors and Reports Made - Penalty

Distributors shall keep records and make reports relating to purchases and sales of cigarettes, cigarette papers, cigars, pipe tobacco, or other tobacco products made by them, and failure so to do shall be punishable, as follows:

(a) Each licensed distributor who shall dispose of cigarettes, cigarette papers, cigars, pipe tobacco, or other tobacco products shall keep and preserve for one year all invoices of cigarettes, cigarette papers, cigars, pipe tobacco, or other tobacco products purchased by the distributor and shall permit the Tax Commissioner, and assistants, authorized agents, or representatives of the Tax Commissioner, to inspect and examine all merchandise subject to the fee, invoices, receipts, books, papers, and memoranda as may be deemed necessary by the Tax Commissioner, and assistants, authorized agents, or representatives in determining the amount of the fee as may be yet due. Each person selling or otherwise disposing of cigarettes, cigarette papers, cigars, pipe tobacco, or other tobacco products as a distributor shall keep a record of all sales made within the territory or jurisdiction of the Tribe showing the name and address of the purchaser and the date of sale. For sales of other tobacco products, the records must also include the net weight in ounces, as listed by the manufacturer.

(b) On or before the fifteenth day of each month, each licensed distributor, on such form as the Tax Commissioner shall prescribe, shall report to the Tax Commissioner all purchases and sales of cigarettes, cigarette papers, cigars, pipe tobacco, or Other Tobacco Products made from or to any persons during the preceding month. For sales of Other Tobacco Products, each licensed distributor shall also report to the Tax Commissioner the net weight in ounces, as listed by the manufacturer. The fee levied by this title is payable monthly and must be remitted to the Tax Commissioner by each licensed distributor on or before the fifteenth day of the month following the monthly period.

(c) Any person failing to file any prescribed form or return or to pay any fee within the time required or permitted by this section is subject to a penalty of five percent of the amount of fee due or five dollars, whichever is greater, plus interest of one percent of the fee per month or fraction of a month of delay except the first month after the return or the fee became due. The Tax Commissioner, if satisfied that the delay was excusable, may waive all or any part of the penalty. The penalty must be paid to the Tax Commissioner and disposed of in the same manner as are other receipts under this title.