(a) Each licensed public seller or licensed fleet producer shall file the monthly return required herein, in a format prescribed by the commissioner, on or before the 20th day of each calendar month for the preceding month. (b) The tax levied by this article shall be paid to the department by each taxpayer on or before the 20th day of each calendar month for the preceding month and shall be accompanied by any required returns. The department may require all or certain taxpayers to file tax returns and payments electronically. (c) If the returns or payments are not timely submitted, the taxpayer shall be subject to penalties in accordance with Chapter 2A of this title and interest in accordance with Chapter 1 of this title.
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