Page:United States Statutes at Large Volume 63 Part 1.djvu/156

 PUBLIC LAWS-CH. 146 -MAY 27, 1949 or other claimants of whatsoever kind or nature. Any person charged with the administration or distribution of any such property as afore- said who shall violate the provisions of this section shall be personally liable for any taxes accrued and unpaid which are chargeable against the person otherwise liable for tax under the terms of this section. SEC. 133. The taxes imposed by this title and penalties and interest thereon may be collected by the Collector in the manner provided by law for the collection of taxes due the District on personal property in force at the time of such collection; and liens for the taxes imposed by this title and penalties thereon may be acquired in the same manner that liens for personal property taxes are acquired. If the Assessor believes that the collection of any tax imposed by this Act will be jeopardized by delay, he shall, whether or not the time otherwise prescribed by law for making return and paying such tax has expired, immediately assess such tax (together with all interest and penalties, the assessment of which is provided for by law). Such tax, penalties, and interest shall thereupon become immediately due and payable, and immediate notice and demand shall be made by the Collector for the payment thereof. Upon failure or refusal to pay such tax, penalty, and interest, collection thereof by distraint shall be lawful. UNLAWFUL ADVERTISING SEC. 134. It shall be unlawful for any vendor to advertise or hold out or state to the public or to any customer directly or indirectly that the reimbursement of tax or any part thereof to be collected by the vendor under this title will be assumed or absorbed by the vendor or that it will not be added to the selling price of the property sold or the taxable services rendered, or if added to said price that it, or any part thereof, will be refunded. Any person violating any provision of this section shall upon conviction be fined not more than 500 or imprisoned for not more than six months, or both, for each offense. RETURNS AND PAYMENT OF TAX SEC. 135. (a) On or before the twentieth day of each calendar month, every vendor who has made any sale at retail, taxable under the provisions of this title, during the preceding calendar month, shall file a return with the Assessor. Such returns shall show the total gross proceeds of the vendor's business for the month for which the return is filed; the gross receipts of the business of the vendor upon which the tax is computed; the amount of tax for which the vendor is liable and such other information as the Assessor deems necessary for the computation and collection of the tax. (b) The Assessor may permit or require the returns to be made for other periods and upon such other dates as he may specify: Provided, That the gross receipts during any tax year shall be included in returns covering such year and no other. (c) The form of returns shall be prescribed by the Assessor and shall contain such information as he may deem necessary for the proper administration of this title. The Assessor may require amended returns to be filed within twenty days after notice and to contain the information specified in the notice. SEc. 136. (a) At the time of filing his return as provided by this title, the taxpayer shall pay to the Collector the taxes imposed by this title. (b) The taxes for the period for which a return is required to be filed by a vendor under this title shall be due by the vendor and payable to the Collector on the date limited for the filing of the Penalty. Monthly return. 118 [63 STAT.

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