79.15. A supplier who disposes of an alcoholic beverage shall, at that time, collect the duties provided for in paragraphs b and d of section 79.11 unless it is a beverage contemplated in section 79.11.1.
The supplier then acts as a mandatary of the Minister of Revenue. Not later than the last day of each month, he shall remit to the Minister the duties collected during the preceding month and, at the same time, render an account to him in prescribed form containing prescribed information and file the account with and as prescribed by the Minister, even if no duty has been collected.
As a mandatary, the supplier is subject to the same obligations and penalties as a mandatary under the Retail Sales Tax Act (chapter I-1).
1982, c. 4, s. 6; 1988, c. 4, s. 152; 1990, c. 60, s. 43; 1991, c. 67, s. 556.