(1) Each table wine distributor shall file with the department a table wine distributor's monthly tax report (Form AA-50) , as required by 16-3-404 , MCA, showing the number of liters sold during the previous month. The form must be filed whether or not the distributor has sold any wine during a month. The form may be obtained from the Department of Revenue, P.O. Box 5805, Helena, Montana 59604-5805.

(2) The form must be accompanied by payment of the tax due pursuant to 16-1-411 , MCA.

(3) Failure to file the form or pay the table wine tax is sufficient cause for the assessment of penalties and interest in accordance with 15-1-216 and 16-1-411 , MCA, and other penalties provided in 16-4-406 , MCA.