Any person who uses, stores, or otherwise consumes any property or services subject to tax by this chapter upon which the tax has not been paid, either to a retailer or direct to the secretary as provided by this chapter, is liable therefor, and shall, on or before the time specified in § 10-46-27.1 , pay the tax upon all such property used by the person during the preceding month in such manner and accompanied by such returns as required by § 10-46-27.1 . All of the provisions of §§ 10-46-27.1 to 10-46-31 , inclusive, with reference to such returns and payments are applicable to the returns and payments required by this chapter.
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