Richmond times-dispatch. [volume] (Richmond, Va.) 1914-current, 1919-06-16
LAST MONTHS RETURNS
MUST Be FILED JUNE 80
Severe Penalties for Failing to Make
May Luxury Tax
Reports.
FORMS MUST BE FILLED OUT
Extension Of Time, However. Granted
Partnerships, Personal Service
Corporations and Others Under
Certain Circumstances.

Returns for luxury taxes collected
in MAY INNS, n, ,,,,i.o .,,,. .i, Nv
the form provided for that purpose.
The returns mast be sworn 10 before
n notary and filled on, in dunl;ca,c.
nv - hri.T ,,, ~ - N"hrh up
articles and Instructions for ;ha cni
lectionS. penalties. etc.
III suggests that as far as possible
IAN corrections should be segregated in
iected under each subdivision OF see
non POS. IL says: u
IN the hrst column enter the name
OF the department.. If any. For example:
oes maze ne SUBDIVISION OF section
"c1' ooNtfe" nN e!ch entry as: 10 and
~ IN me case OF hosiery. and in The
thlru Column enter the amount OF the
'a 49,.
heGorcs must be kept by the retailer.
T 30 'h"t returns ,u MAJ be checked UP.
'"S lo1T!Gw:
~ ne law PROVIDES tndt the taxes
L".posSu uNHcI srSloh "Ui snail twlth-
out assess meni by The commtssioner
~. "ot.sc rom ne SoHecioil he due at
NJ M Sa'ns t!'ne Inc" Tor ming ihIS re-
time there sh31l he addad ''a a.. go ~ y
the tax penalty OF per cent, to-
Eether with interest at the rate Of
per cent for each full month from
the time when the tax became due
OBJ Section 1905 OF the acc provides
for a penalty Of not more than 81 0OO
in the case Of failure to pay. collie,
due under section g64. or for failure to
make return or supply any informa-
tion for the purpose OF computing the
tax. at the time or times required ny
Law or regulations.
Evasion u Ni.dcmc,,or
10, Sac,,o, I2oS 80
ytdes I'm, any 80 me 90 ",$P PRO
80 80 aht fc1So" VINO "!!!iu!IE
count for and pay over ,n,. such ,nx
or TO maze the REQUIRED return. or who
wil!iu!!E attempts in any manner to
eNaee such IAN ShaA DE guilty OF !,
misaeaneanor and in addition TO other
pehhit!vS PROVIDED b! law, shall be
hned not more than $4,000 or shall
be Imprisoned for not more than one
year or both, together with the costs
of prosecution.
td) Section 1905 OF the act further
provides that any person who will
KUN! refuses 10 pay, collect or truly
accounl Tor any pay over any such
lax shal! IN addition to other penal
lies hc liable TO a penalty OF the
amount Oh taN eNhasI or not paid, col
! .eeied or, or ncconnted for and paid over
ie'ed IN the same manner as the tax.
Penalties Rest Equally.
;el Section ans R.yi.od S.o,u.
amended nrn,.ii.. .',> ,Seu 90 uIes,
iaIlur,. ~ nSf ,"eS M" a. III SaSe Oh an!
in ,ha nD."|ritS ~. ,i ne 'ctuth WIN
aided ~ ~. ~ t.et s"asl ne
",nn,,,, ~ ''e ''A - pcT cent oil It's
tfS Section 3l7s poas., s,,
amended, further mrovians ~ "a, 'u ''.'s
a false or frauduIen, r.,nTn I' j.; ~ Vii Vii
fully made. there sh,li In uiIoT ~ ~
III, tax 80 nsr CON, "a ue aHu.t 70
The aboyn neni,l,in. 10 "''oum I'M
upon The purchascr VIC r.Fmt euua ,is
the tax and the vendor or deai.r W. ~;
having collected Inc ioy 81 "n ny
count for and BAY II Yer f. ihe ~
lector. '''e 'o'-
g..
"e "ePor's Extended.
Extension OF time for filing returns
OF partnerships. personal service cor
porations and corporations under Ger
tam conditions was announced by Com
missioner Roper. The announcement,
is in the form of Il Treasury derisimn