Notwithstanding any other provision of law, the tax on domestic wines shall be forty-five cents per gallon if the alcoholic strength of the wine is more than fourteen percent but not more than twenty-one percent and five cents per gallon on such wines if the alcoholic strength is fourteen percent or less. On domestic wine with an alcoholic strength of more than fourteen percent offered for sale in quantities of less than one gallon there shall be levied and collected a tax of three and six-tenths cents for each eight ounces or fractional quantity thereof, and wine offered for sale in metric sizes a tax at the rate of fifteen and twenty-one one hundredths cents per liter. On wines offered for sale in quantities of less than one gallon with an alcoholic strength of fourteen percent or less the tax shall be four-tenths of a cent for each eight ounces or fractional quantity thereof and wine offered for sale in metric sizes a tax of one and sixty-nine one hundredths cents per liter. The tax provided for in this section shall be paid in the same manner as tax on beer and wine as provided in Article 7, Chapter 21 of Title 12.