1102. DATE DUE.

The taxes imposed by this Chapter are due in advance, on or before November 1 of each year on or before March 1 of each year, as billed by the Tax Commission provided, that no interest or penalty shall be charged when payments are received by the Tax Commission within thirty days after the due date. Failure of the lessee to receive a bill from the Tax Commission shall in no way relieve the lessee of this duty to pay the taxes imposed by this Chapter.