(a)
- (1) The excise tax levied under this subchapter is due and payable by distributors that sold bingo faces to licensed authorized organizations in this state.
- (2) The tax shall be reported and paid to the Department of Finance and Administration monthly on or before the fifteenth day of the month following the month of sale.
- (b) The report shall be filed under oath on forms prescribed by the Secretary of the Department of Finance and Administration.