(a) The Lowndes County Commission is hereby authorized to levy a privilege or license tax on all persons, firms, and corporations, selling, distributing, or delivering to retailers in Lowndes County, any malt or brewed beverages including beer, lager beer, ale, porter, or similar fermented malt liquor containing one-half of one percent or more of alcohol by volume, which tax shall be in an amount equal to one cent ($.01) on each 12 fluid ounces or fractional part thereof, sold or distributed within the county, including that sold or distributed within all municipalities located in the county. Such tax shall be in addition to all other taxes heretofore levied on the sale and distribution of such beverages in the county.
(b) Any privilege or license tax levied by this section shall be collected by or under the supervision of the County Commission of Lowndes County. The commission shall provide rules and regulations and administrative machinery for the enforcement and collection of the privilege or license tax levied by this section.
(c) Any person, firm, or corporation who violates this section or any rule or regulation adopted pursuant to this section, shall be guilty of a Class B misdemeanor and upon conviction shall be punished as prescribed by law. Each month such violation continues shall constitute a separate offense. Any person, firm, or corporation who fails to pay the tax herein levied within the time prescribed by such rules and regulations shall pay, in addition to the tax, a penalty of 10 percent of the amount of tax, together with interest thereon at the rate of one percent per month or fraction thereof, from the date on which the tax herein levied became payable, such penalty and interest to be assessed and collected as a part of the tax.
(d) The Lowndes County Commission, between the first and fifteenth day of each month, shall deposit the proceeds of the tax in a special juvenile services trust fund account, which shall only be expended for the purpose of providing county juvenile detention and group home facilities, payment for legal services to juveniles, employing and training juvenile personnel, training expenses, offices and supplies, recreation facilities, or any other purpose promoting juvenile services in Lowndes County except those expenditure items which are normally funded by the unified court system budget and fund.