(a) The applications and reports to the department required by this chapter shall be signed under penalty of unsworn falsification in the second degree by the following person, as applicable:
(1) the member in charge for the qualified organization;
(2) a person authorized to sign on behalf of the municipality;
(3) the operator or the operator's agent;
(4) the licensed pull-tab distributor or the distributor's agent; or
(5) the licensed pull-tab manufacturer or the manufacturer's agent.
(b) A permittee or operator may not conduct an activity under this chapter during a period in which a report or fee is delinquent.
(c) A delinquent fee bears interest at the rate set by AS 43.05.225.
(d) A permittee or licensee under this chapter shall pay a penalty of one percent of the unpaid balance, as determined by the department, of a fee due under this chapter for each 30-day period or part of a 30-day period that the fee is delinquent. The department may waive the penalty if the failure to pay the fee on time is due to a reasonable cause, as defined by regulation adopted by the department. The amount of the penalty may not exceed 25 percent of the unpaid fee.
Structure Alaska Statutes
Title 5. Amusements and Sports
Chapter 15. Games of Chance and Contests of Skill
Sec. 05.15.010. Department of Revenue to administer chapter.
Sec. 05.15.020. Annual permit and fees.
Sec. 05.15.030. Required notices by applicant, permittee, or licensee.
Sec. 05.15.040. Issuance, effect, and term of permit.
Sec. 05.15.050. Surrender of permit upon suspension or revocation.
Sec. 05.15.070. Examination of books and records.
Sec. 05.15.080. Reports and fees required of municipalities and qualified organizations.
Sec. 05.15.083. Reports to department by operators.
Sec. 05.15.087. Operator's reports to permittee and payment of net proceeds.
Sec. 05.15.090. Agency reports.
Sec. 05.15.097. Notice to the alcoholic beverage control board.