Whenever a licensee fails to make a report of a contest within the time prescribed by this chapter or when the report is unsatisfactory to the commission or to the Department of Revenue, the secretary shall examine the books and records of the licensee. The secretary may subpoena and examine under oath the licensee and any other person the secretary considers necessary to a determination of the total gross receipts from a contest and the amount of tax on the receipts. If, upon the completion of the examination, it is determined that an additional tax is due, notice shall be served upon the licensee, and, upon failure to pay the additional tax within 20 days after service of the notice, the licensee forfeits the license and is permanently disqualified from receiving a new license. In addition the licensee and the members thereof are jointly and severally liable to the state in the penal sum of $1,000.
Structure Alaska Statutes
Title 5. Amusements and Sports
Chapter 10. Boxing and Wrestling
Sec. 05.10.010. Licenses for boxing and wrestling matches.
Sec. 05.10.020. Power of commission.
Sec. 05.10.030. License for contest, match, or exhibition where admission fee is charged; exemption.
Sec. 05.10.040. Examination of participants in unlicensed contests.
Sec. 05.10.050. Regulations applicable to educational institutions.
Sec. 05.10.060. License required.
Sec. 05.10.070. Application for license.
Sec. 05.10.080. Duration of license.
Sec. 05.10.090. Licensee bond.
Sec. 05.10.100. Statement and report of contest.
Sec. 05.10.120. Annual licenses to participants; fees; exemptions; designation of referee.
Sec. 05.10.130. Participation in purse or conducting sham contest.
Sec. 05.10.140. Suspensions for violations.
Sec. 05.10.150. Failure to make reports.
Sec. 05.10.160. Penalty for conducting contests or exhibitions without license.