All amounts of such taxes collected by the licensee shall be due and payable to the City of Port Wentworth on or before the twentieth day of every month.
Failure to make a timely report and remittance of payment shall render a wholesale dealer liable for a penalty equal to ten (10) per cent of the total amount due during the first thirty-day period following the date such report and remittance were due and a further penalty of ten (10) per cent of the amount of such remittance for each successive thirty-day period or any portion thereof, during which such report and remittance are not filed.
Failure On Returns
If any wholesale dealer or distributor fails or refuses to make the returns herein provided for, the city shall notify him in writing and, if the returns are not made and the taxes remitted within five (5) days from the date of such notice, the city may withdraw from the wholesale dealer or distributor the privilege of doing business in the city, by revoking his license.
On such failure to make returns and pay the taxes accrued, the city shall proceed to assess the amount of taxes due from retail dealers or sellers who have purchased from such wholesale dealer or distributor, from the best information available, and shall proceed to collect the taxes as provided herein for the collection of delinquent license taxes.