1811. FILING RETURN AND REMITTING TAX.

Any person who holds a license issued pursuant to this chapter or who is a person whose receipts are subject to the tax imposed by this chapter, shall, except as otherwise provided in this section, file a return, and pay any tax due, to the Tax Commission on or before the twentieth day of the month following each monthly period. The return shall be filed on forms prescribed and furnished by the Tax Commission. The Tax Commission may require or allow a person to file a return, and pay any tax due, on a basis other than monthly. The return and remittance is due the last day of the month following the reporting period, or at a time otherwise determined by the Tax Commission. The Tax Commission may grant an extension of not more than five days for filing a return and remittance. Unless an extension is granted, penalty or interest under Chapter 5 shall be paid if a return or remittance is not made on time.