(1) Each winery and table wine distributor shall pay any tax due and file a quarterly tax return on Form WIT, pursuant to 16-1-411 and 16-3-411, MCA. The form must be filed regardless of whether the winery or table wine distributor sold any table wine or hard cider during the quarter.

(2) Each winery and table wine distributor must file the return and pay tax on or before the 15th day of the month following the end of the quarter for table wine and hard cider sold in the previous quarter.

(3) Failure to file the return or pay the table wine tax and hard cider 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.

(4) Sections (1) through (3) do not apply to a winery or wine importer that sells its products solely to table wine distributors.

(5) For purposes of this tax, a tax year begins on July 1, and a "quarter" means a tax reporting period which begins July 1, October 1, January 1, and April 1 of each tax year.