PROPOSED
HOUSE OF REPRESENTATIVES AMENDMENTS TO S.B. 1322
(Reference to Senate engrossed bill)
Strike everything after the enacting clause and insert:
"Section 1. Section 4-101, Arizona Revised Statutes, is amended to read:
4-101. Definitions
In this title, unless the context otherwise requires:
1. "Act of violence" means an incident consisting of a riot, a brawl or a disturbance, in which bodily injuries are sustained by any person and such injuries would be obvious to a reasonable person, or tumultuous conduct of sufficient intensity as to require the intervention of a peace officer to restore normal order, or an incident in which a weapon is brandished, displayed or used. Act of violence does not include the use of nonlethal devices by a peace officer.
2. "Aggrieved party" means a person who resides at, owns or leases property within a one mile radius of a premises proposed to be licensed and who filed a written request with the department to speak in favor of or opposition to the issuance of the license no later than sixty days after the filing of the application or fifteen days after action by the local governing body, whichever is later.
3. "Beer" means any beverage obtained by the alcoholic fermentation, infusion or decoction of barley malt, hops, or other ingredients not drinkable, or any combination of them.
4. "Board" means the state liquor board.
5. "Bona fide guest" means:
(a) A person who is actually a houseguest or a person whose presence as a guest is in response to a specific and personal invitation.
(b) In the case of a club that meets the criteria prescribed in paragraph 7, subdivision (a) of this section, a current member of the armed services of the United States who presents proper military identification and any member of a recognized veterans' organization of any country allied with the United States during current or past wars or through treaty arrangements.
6. "Broken package" means any container of spirituous liquor on which the United States tax seal has been broken or removed, or from which the cap, cork or seal placed thereupon by the manufacturer has been removed.
7. "Club" includes any of the following organizations where the sale of spirituous liquor for consumption on the premises is made to members only:
(a) A post, chapter, camp or other local unit composed solely of veterans and its duly recognized auxiliary which has been chartered by the Congress of the United States for patriotic, fraternal or benevolent purposes and which has, as the owner, lessee or occupant, operated an establishment for that purpose in this state.
(b) A chapter, aerie, parlor, lodge or other local unit of an American national fraternal organization which has as the owner, lessee or occupant operated an establishment for fraternal purposes in this state. An American national fraternal organization as used in this subdivision shall actively operate in not less than thirty‑six states or have been in active continuous existence for not less than twenty years.
(c) A hall or building association of a local unit mentioned in subdivisions (a) and (b) of this paragraph, all of the capital stock of which is owned by the local unit or the members, and which operates the clubroom facilities of the local unit.
(d) A golf club which has more than fifty bona fide members and which owns, maintains or operates a bona fide golf links together with a clubhouse.
(e) A social club with more than one hundred bona fide members who are actual residents of the county in which it is located, that owns, maintains or operates club quarters, is authorized and incorporated to operate as a nonprofit club under the laws of this state, and has been continuously incorporated and operating for a period of not less than one year. The club shall have had, during this one year period, a bona fide membership with regular meetings conducted at least once each month, and the membership shall be and shall have been actively engaged in carrying out the objects of the club. The club's membership shall consist of bona fide dues paying members paying at least six dollars per year, payable monthly, quarterly or annually, which have been recorded by the secretary of the club, and the members at the time of application for a club license shall be in good standing having for at least one full year paid dues. At least fifty‑one per cent of the members shall have signified their intention to secure a social club license by personally signing a petition, on a form prescribed by the board, which shall also include the correct mailing address of each signer. The petition shall not have been signed by a member at a date earlier than thirty days prior to the filing of the petition. The club shall qualify for exemption from the payment of state income taxes under title 43. It is the intent of this paragraph that a license shall not be granted to a club which is, or has been, primarily formed or activated to obtain a license to sell liquor, but solely to a bona fide club, where the sale of liquor is incidental to the main purposes of the club.
(f) An airline club operated by or for airlines which are certificated by the United States government and which maintain or operate club quarters located at airports with international status.
8. "Company" or "association", when used in reference to a corporation, includes successors or assigns.
9. "Control" means the power to direct or cause the direction of the management and policies of an applicant, licensee or controlling person, whether through the ownership of voting securities or a partnership interest, by agreement or otherwise. Control is presumed to exist if a person has the direct or indirect ownership of or power to vote ten per cent or more of the outstanding voting securities of the applicant, licensee or controlling person or to control in any manner the election of one or more of the directors of the applicant, licensee or controlling person. In the case of a partnership, control is presumed to mean the general partner or a limited partner who holds ten per cent or more of the voting rights of the partnership. For the purposes of determining the percentage of voting securities owned, controlled or held by a person, there shall be aggregated with the voting securities attributed to the person the voting securities of any other person directly or indirectly controlling, controlled by or under common control with the other person, or by an officer, partner, employee or agent of the person or by a spouse, parent or child of the person. Control is also presumed to exist if a creditor of the applicant, licensee or controlling person holds a beneficial interest in ten per cent or more of the liabilities of the licensee or controlling person.
10. "Controlling person" means a person directly or indirectly possessing control of an applicant or licensee.
11. "Department" means the department of liquor licenses and control.
12. "Director" means the director of the department of liquor licenses and control.
13. "Distilled spirits" includes alcohol, brandy, whiskey, rum, tequila, mescal, gin, absinthe, a compound or mixture of any of them or of any of them with any vegetable or other substance, alcohol bitters, bitters containing alcohol, fruits preserved in ardent spirits, and any alcoholic mixture or preparation, whether patented or otherwise, which may in sufficient quantities produce intoxication.
14. "DOMESTIC MICROBREWERY" MEANS A BREWERY IN THE UNITED STATES OR IN A TERRITORY OR POSSESSION OF THE UNITED STATES THAT MEETS THE REQUIREMENTS OF SECTION 4-205.08.
14. 15. "Employee" means any person who performs any service on licensed premises on a full‑time, part‑time or contract basis with consent of the licensee, whether or not the person is denominated an employee, independent contractor or otherwise. Employee does not include a person exclusively on the premises for musical or vocal performances, for repair or maintenance of the premises or for the delivery of goods to the licensee.
15. 16. "Government license" means a license to serve and sell spirituous liquor on specified premises available only to a county, city, town or state university or the Arizona coliseum and exposition center upon application by the governing body of a county, city, town or state university or the Arizona exposition and state fair board.
16. 17. "Legal drinking age" means the age of twenty‑one years or older.
17. 18. "License" means a license or an interim retail permit issued pursuant to the provisions of this title.
18. 19. "License fees" means fees collected for license issuance, license application, license renewal, interim permit issuance and license transfer between persons or locations.
19. 20. "Licensee" means a person who has been issued a license or an interim retail permit pursuant to the provisions of this title or a special event licensee.
20. 21. "Manager" means a natural person who meets the standards required of licensees and has authority to organize, direct, carry on, control or otherwise operate a licensed business on a temporary or full‑time basis.
21. 22. "Off‑sale retailer" means any person operating a bona fide regularly established retail liquor store selling spirituous liquors, wines and beer, and any established retail store selling commodities other than spirituous liquors and engaged in the sale of spirituous liquors only in the original unbroken package, to be taken away from the premises of the retailer and to be consumed off the premises.
22. 23. "On‑sale retailer" means any person operating an establishment where spirituous liquors are sold in the original container for consumption on or off the premises or in individual portions for consumption on the premises.
23. 24. "Person" includes a partnership, limited liability company, association, company or corporation, as well as a natural person.
24. 25. "Premises" or "licensed premises" means the area from which the licensee is authorized to sell, dispense or serve spirituous liquors under the provision of the license.
25. 26. "Registered mail" includes certified mail.
26. 27. "Registered retail agent" means any person who is authorized pursuant to section 4‑222 to purchase spirituous liquors for and on behalf of himself and other retail licensees.
27. 28. "Repeated acts of violence" means two or more acts of violence occurring within seven days, three or more acts of violence occurring within thirty days or acts of violence occurring with any other similar frequency which the director determines to be unusual or deserving of review.
28. 29. "Sell" includes soliciting or receiving an order for, keeping or exposing for sale, directly or indirectly delivering for value, peddling, keeping with intent to sell and trafficking in.
29. 30. "Spirituous liquor" includes alcohol, brandy, whiskey, rum, tequila, mescal, gin, wine, porter, ale, beer, any malt liquor or malt beverage, absinthe, a compound or mixture of any of them or of any of them with any vegetable or other substance, alcohol bitters, bitters containing alcohol, any liquid mixture or preparation, whether patented or otherwise, which produces intoxication, fruits preserved in ardent spirits, and beverages containing more than one‑half of one per cent of alcohol by volume.
30. 31. "Vehicle" means any means of transportation by land, water or air, and includes everything made use of in any way for such transportation.
31. 32. "Vending machine" means a machine that dispenses merchandise through the means of coin, token, credit card or other nonpersonal means of accepting payment for merchandise received.
32. 33. "Veteran" means a person who has served in the United States air force, army, navy, marine corps or coast guard, as an active nurse in the services of the American red cross, in the army and navy nurse corps in time of war, or in any expedition of the armed forces of the United States, and who has received a discharge other than dishonorable.
33. 34. "Voting security" means any security presently entitling the owner or holder of the security to vote for the election of directors of an applicant, licensee or controlling person.
34. 35. "Wine" means the product obtained by the fermentation of grapes or other agricultural products containing natural or added sugar or any such alcoholic beverage fortified with grape brandy and containing not more than twenty‑four per cent of alcohol by volume.
Sec. 2. Section 4-205.04, Arizona Revised Statutes, is amended to read:
4-205.04. Domestic farm winery license; issuance; regulatory provisions; retail site
A. The director may issue a domestic farm winery or domestic microbrewery license to any domestic farm winery or domestic microbrewery. Each location which that engages in producing and bottling these products must obtain a separate domestic farm winery or domestic microbrewery license, but both such licenses may be issued for a common location. The licensee may not transfer the domestic farm winery or domestic microbrewery license from person to person or from location to location.
B. An applicant for a domestic farm winery or domestic microbrewery license shall, at the time of filing the application for the license, shall accompany the application with the license fee. Persons holding a domestic farm winery or domestic microbrewery license shall report annually at the end of each fiscal year, at such time and in such manner as the director may prescribe, the amount of wine or beer manufactured by them during the fiscal year. If the total amount of wine or beer manufactured during the year exceeds the amount permitted annually by the license, the licensee shall apply for and receive an in‑state producer's license.
C. Notwithstanding any other statute, a licensed domestic farm winery may sell wine produced or manufactured on the premises in the original container for consumption on or off the premises and may make sales and deliveries of wine to persons licensed to sell wine under this title. A licensed domestic farm winery may serve wine produced or manufactured on the premises for the purpose of sampling the wine.
D. A licensed domestic farm winery is subject to all both of the following requirements:
1. The winery shall produce not less than two hundred gallons and not more than seventy‑five thousand gallons of wine annually from grapes or other suitable agricultural products of which at least seventy‑five per cent are grown in this state. The director may allow a percentage of out‑of‑state agricultural products greater than twenty‑five per cent in wine manufactured or produced by a licensed domestic farm winery if the licensed domestic farm winery can demonstrate to the satisfaction of the director that sufficient in‑state agricultural products are not available because of an unexpected failure of suitable in‑state crops due to natural causes. The exemption shall remain in effect only for the period of time during which such shortages actually exist.
2. The winery may purchase and sell wine produced from a domestic farm winery if the retail sale of the wine is conducted from the same site as the location of the winery.
E. Notwithstanding any other statute, a licensed domestic microbrewery may sell beer produced or manufactured on the premises for consumption on or off the premises and may make sales and deliveries of beer to persons licensed to sell beer under this title, including wholesalers licensed under this title. A licensed domestic microbrewery may serve beer produced or manufactured on the premises for the purpose of sampling the beer. A licensed domestic microbrewery is subject to all of the following requirements:
1. The microbrewery shall produce not less than ten thousand gallons of beer in each year following the first year of operation.
2. The microbrewery shall not produce more than three hundred ten thousand gallons of beer annually.
3. If retail operations are conducted in conjunction with the microbrewery, these retail operations shall be conducted from the same site as the location of the microbrewery.
4. The microbrewery may sell other spirituous liquor products if:
(a) The microbrewery holds an on‑sale retail license.
(b) The retail sale of the spirituous liquor is on or adjacent to the premises of the microbrewery.
F. A person who holds a domestic microbrewery license that meets the requirements of this section and who is not otherwise engaged in the business of a distiller, vintner, brewer, rectifier, blender or other producer of spirituous liquor in any jurisdiction may hold other on‑sale retail licenses. The person shall purchase all spirituous liquor for sale at the other on‑sale retail premises from wholesalers who are licensed in this state.
G. E. The director shall adopt rules in order to administer this section. END_STATUTE
Sec. 3. Title 4, chapter 2, article 1, Arizona Revised Statutes, is amended by adding section 4-205.08, to read:
4-205.08. Domestic microbrewery license; issuance; regulatory provisions; retail site
A. THE DIRECTOR MAY ISSUE A DOMESTIC MICROBREWERY LICENSE TO ANY DOMESTIC MICROBREWERY. EACH LOCATION that ENGAGES IN PRODUCING AND BOTTLING THESE PRODUCTS MUST OBTAIN A SEPARATE DOMESTIC MICROBREWERY LICENSE. THE LICENSEE MAY NOT TRANSFER THE DOMESTIC MICROBREWERY LICENSE FROM PERSON TO PERSON OR FROM LOCATION TO LOCATION.
B. AN APPLICANT FOR A DOMESTIC MICROBREWERY LICENSE, AT THE TIME OF FILING THE APPLICATION FOR THE LICENSE, shall ACCOMPANY THE APPLICATION WITH THE LICENSE FEE. PERSONS HOLDING A DOMESTIC MICROBREWERY LICENSE SHALL REPORT ANNUALLY AT THE END OF EACH CALENDAR YEAR, AT SUCH TIME AND IN SUCH MANNER AS THE DIRECTOR MAY PRESCRIBE, THE AMOUNT OF BEER MANUFACTURED BY THEM DURING THE CALENDAR YEAR AND THE AMOUNT DELIVERED PURSUANT TO subsection D, paragraph 5, subdivision (b). IF THE TOTAL AMOUNT OF BEER MANUFACTURED OR DELIVERED DURING THE CALENDAR YEAR EXCEEDS THE AMOUNT PERMITTED ANNUALLY BY THE LICENSE, THE LICENSEE SHALL APPLY FOR AND RECEIVE A PRODUCER'S LICENSE.
C. NOTWITHSTANDING ANY OTHER STATUTE, A LICENSED DOMESTIC MICROBREWERY MAY:
1. SELL BEER PRODUCED OR MANUFACTURED ON THE PREMISES FOR CONSUMPTION ON OR OFF THE PREMISES.
2. MAKE SALES AND DELIVERIES OF BEER TO PERSONS LICENSED TO SELL BEER UNDER THIS TITLE THROUGH WHOLESALERS LICENSED UNDER THIS TITLE OR AS PROVIDED IN subsection D, paragraph 5, subdivision (a) or subdivision (b).
3. MAKE SALES AND DELIVERIES OF BEER TO PERSONS LICENSED TO SELL BEER IN ANOTHER STATE IF LAWFUL UNDER THE LAWS OF THAT STATE.
4. SERVE BEER PRODUCED OR MANUFACTURED ON THE PREMISES FOR THE PURPOSE OF SAMPLING THE BEER.
D. A LICENSED DOMESTIC MICROBREWERY IS SUBJECT TO ALL OF THE FOLLOWING REQUIREMENTS:
1. THE MICROBREWERY SHALL PRODUCE NOT LESS THAN FIVE THOUSAND GALLONS OF BEER IN EACH CALENDAR YEAR FOLLOWING THE FIRST YEAR OF OPERATION.
2. THE MICROBREWERY SHALL NOT PRODUCE MORE THAN SIX HUNDRED TWENTY THOUSAND GALLONS OF BEER IN A CALENDAR YEAR.
3. IF RETAIL OPERATIONS ARE CONDUCTED IN CONJUNCTION WITH THE MICROBREWERY, THESE RETAIL OPERATIONS SHALL BE CONDUCTED FROM THE SAME SITE AS THE LOCATION OF THE MICROBREWERY.
4. THE MICROBREWERY MAY SELL OTHER SPIRITUOUS LIQUOR PRODUCTS IF:
(a) THE MICROBREWERY HOLDS AN ON-SALE RETAIL LICENSE.
(b) THE RETAIL SALE OF THE SPIRITUOUS LIQUOR IS ON OR ADJACENT TO THE PREMISES OF THE MICROBREWERY.
5. THE MICROBREWERY MAY MAKE SALES AND DELIVERIES OF BEER THAT IT HAS PRODUCED TO both:
(a) RETAIL LICENSEeS THAT ARE UNDER COMMON OWNERSHIP WITH THE MICROBREWERY IN ANY AMOUNT.
(b) OTHER LICENSED RETAILERS IN AN AMOUNT NOT TO EXCEED NINETY THREE THOUSAND GALLONS IN ANY CALENDAR YEAR.
E. A PERSON WHO HOLDS A DOMESTIC MICROBREWERY LICENSE THAT MEETS THE REQUIREMENTS OF THIS SECTION AND WHO IS NOT OTHERWISE ENGAGED IN THE BUSINESS OF A DISTILLER, VINTNER, BREWER, RECTIFIER, BLENDER OR OTHER PRODUCER OF SPIRITUOUS LIQUOR IN ANY JURISDICTION MAY HOLD OTHER ON-SALE RETAIL LICENSES. EXCEPT AS PROVIDED IN subsection D, paragraph 5, subdivision (a), THE PERSON SHALL PURCHASE ALL SPIRITUOUS LIQUOR FOR SALE AT THE OTHER ON-SALE RETAIL PREMISES FROM WHOLESALERS WHO ARE LICENSED IN THIS STATE.
F. THE DIRECTOR SHALL ADOPT RULES IN ORDER TO ADMINISTER THIS SECTION.
Sec. 4. Section 4-243.01, Arizona Revised Statutes, is amended to read:
4-243.01. Purchasing from other than primary source of supply unlawful; definitions
A. It is unlawful:
1. For any supplier to solicit, accept or fill any order for any spirituous liquor from any wholesaler in this state unless the supplier is the primary source of supply for the brand of spirituous liquor sold or sought to be sold and is duly licensed by the board.
2. For any wholesaler or any other licensee in this state to order, purchase or receive any spirituous liquor from any supplier unless the supplier is the primary source of supply for the brand ordered, purchased or received.
3. Except as provided by section 4‑243.02 for a retailer to order, purchase or receive any spirituous liquor from any source other than any of the following:
(a) A wholesaler who has purchased the brand from the primary source of supply.
(b) A wholesaler who is the designated representative of the primary source of supply in this state and who has purchased such spirituous liquor from the designated representative of the primary source of supply within or without this state.
(c) A registered retail agent pursuant to section 4‑101.
(d) A domestic farm winery or domestic microbrewery licensed under section 4‑205.04.
(e) A domestic microbrewery licensed under section 4-205.08.
B. All spirituous liquor shipped into this state shall be invoiced to the wholesaler by the primary source of supply. All spirituous liquor shall be unloaded and remain at the wholesaler's premises for at least twenty‑four hours. A copy of each invoice shall be transmitted by the wholesaler and the primary source of supply to the department of revenue.
C. The director may suspend for a period of one year the license of any wholesaler or retailer who violates this section.
D. Upon determination by the department of revenue that a primary source of supply has violated this section, no wholesaler may accept any shipment of spirituous liquor from such primary source of supply for a period of one year.
E. For the purposes of this section:
1. "Primary source of supply" means the distiller, producer, owner of the commodity at the time it becomes a marketable product, bottler or exclusive agent of any such distributor or owner. In the case of imported products, the primary source of supply means either the foreign producer, owner, bottler or agent or the prime importer from, or the exclusive agent in, the United States of the foreign distiller, producer, bottler or owner.
2. "Wholesaler" means any person, firm or corporation that is licensed in this state to sell to retailers and that is engaged in the business of warehousing and distributing brands of various suppliers to retailers generally in the marketing area in which the wholesaler is located.
Sec. 5. Section 42-3001, Arizona Revised Statutes, is amended to read:
42-3001. Definitions
In this chapter, unless the context otherwise requires:
1. "Affix" and "affixed" includes imprinting tax meter stamps on packages and individual containers as authorized by the department.
2. "Cider" means vinous liquor that is made from the normal alcoholic fermentation of the juice of sound, ripe apples, including flavored, sparkling and carbonated cider and cider made from condensed apple must, and that contains more than one‑half of one per cent of alcohol by volume but not more than seven per cent of alcohol by volume.
3. "Cigar" means any roll of tobacco or any substitute for tobacco wrapped with tobacco.
4. "Cigarette" means any roll of tobacco or any substitute for tobacco wrapped in paper or any substance other than tobacco.
5. "Distributor" means any person who manufactures, produces, ships, transports or imports into this state or in any manner acquires or possesses for the purpose of making the first sale of the following:
(a) Cigarettes without stamps affixed as required by this article.
(b) Cigars or other tobacco products upon which the taxes have not been paid as required by this chapter.
6. "Domestic farm winery" means a domestic farm winery licensed pursuant to title 4, chapter 2, article 1.
7. "Domestic microbrewery" means a domestic microbrewery licensed pursuant to title 4, chapter 2, article 1 has the same meaning prescribed in section 4-101.
8. "First sale" means the first sale or distribution in intrastate commerce or the first use or consumption of cigarettes, cigars or other tobacco products.
9. "Luxury" means any article, object or device upon which a tax is imposed under the provisions of this chapter.
10. "Malt liquor" means any liquid that contains more than one‑half of one per cent alcohol by volume and that is made by the process of fermentation and not distillation of hops or grains, but not including:
(a) Liquids made by the process of distillation of such substances.
(b) Medicines that are unsuitable for beverage purposes.
11. "Person" means any individual, firm, partnership, joint venture, association, corporation, municipal corporation, estate, trust, club, society or other group or combination acting as a unit, and the plural as well as the singular number.
12. "Retailer" means any person who comes into possession of spirituous, vinous or malt liquor subject to the taxes imposed by this chapter for the purpose of selling it for consumption and not for resale.
13. "Spirituous liquor" means any liquid that contains more than one‑half of one per cent alcohol by volume, that is produced by distillation of any fermented substance and that is used or prepared for use as a beverage. Spirituous liquor does not include medicines that are unsuitable for beverage purposes.
14. "Vinous liquor" means any liquid that contains more than one‑half of one per cent alcohol by volume and that is made by the process of fermentation of grapes, berries, fruits, vegetables or other substances but does not include:
(a) Liquids in which hops or grains are used in the process of fermentation.
(b) Liquids made by the process of distillation of hops or grains.
(c) Medicines that are unsuitable for beverage purposes.
15. "Wholesaler" means a person who sells any spirituous, vinous or malt liquor taxed under this chapter to retail dealers or for the purposes of resale only.
Sec. 6. Section 42-3355, Arizona Revised Statutes, is amended to read:
42-3355. Return and payment by domestic farm wineries and domestic microbreweries
A. Every domestic farm winery or domestic microbrewery selling vinous liquor or malt liquor at retail or to a retail licensee pursuant to title 4, chapter 2 manufactured or produced on the premises within this state or a manufacturer of beer that sells at retail pursuant to section 4‑243.02 shall pay the tax under this chapter on all such liquor or malt liquor sold at retail or to a retail licensee within this state and add the amount of the tax to the sales price.
B. EVERY DOMESTIC MICROBREWERY SELLING MALT LIQUOR AT RETAIL OR TO A RETAIL LICENSEE PURSUANT TO TITLE 4, CHAPTER 2 MANUFACTURED OR PRODUCED ON THE PREMISES OR A MANUFACTURER OF BEER THAT SELLS AT RETAIL PURSUANT TO SECTION 4-243.02 SHALL PAY THE TAX UNDER THIS CHAPTER ON ALL SUCH LIQUOR OR MALT LIQUOR SOLD AT RETAIL OR TO A RETAIL LICENSEE WITHIN THIS STATE AND ADD THE AMOUNT OF THE TAX TO THE SALES PRICE.
B. C. The domestic farm winery, manufacturer or domestic microbrewery shall pay the tax to the department monthly on or before the twentieth day of the month next succeeding the month in which the tax accrues.
C. D. On or before that date the domestic farm winery, manufacturer or domestic microbrewery shall prepare a sworn return for the month in which the tax accrues in the form prescribed by the department, showing:
1. The amount of liquors or beer sold in this state during the month in which the tax accrues.
2. The amount of tax for the period covered by the return.
3. Any other information that the department deems necessary for the proper administration of this chapter.
D. E. The domestic farm winery, manufacturer or domestic microbrewery shall deliver the return, together with a remittance of the amount of the tax due, to the department.
E. F. Any taxpayer who fails to pay the tax within ten days from the date upon which the payment becomes due is subject to and shall pay a penalty determined under section 42-1125, plus interest at the rate determined pursuant to section 42-1123 from the time the tax was due and payable until paid."END_STATUTE
Amend title to conform
MICHELE REAGAN |