(1) Each table wine distributor shall file with the department a table wine distributor's monthly tax return Form WIT, as required by 16-3-411, MCA. The form must be filed whether or not the distributor has sold any wine during a month.

(2) Each table wine distributor must file the return and pay tax on or before the 15th day of each month for wine sold in the previous month.

(3) Failure to file the return 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.