1305. PENALTY AND INTEREST ON DELINQUENCY IN COLLECTION AND REMITTANCE OF TAX-FALSE RETURN- COLLECTION OF TAX AND PENALTIES.

If any person responsible for the collection and remittance of the luxury tax on retail alcoholic beverages sales fails to remit the tax on the date that payment is due, there shall be added to the amount of the tax due penalty and interest charges in accordance with Section 601 of this Code. If any licensee files a false or fraudulent return, there shall be added to the tax an amount equal to the tax evaded or attempted to be evaded. All such taxes and civil penalties may be collected in accordance with Chapter Five of this Code.