80-11-516. Delivery of invoice -- form -- filing of sworn statement -- payment of assessment -- refund. (1) The first purchaser of a commodity at the time of sale or the mortgagee, pledgee, or other lender at the time of the loan or advance shall give separate invoices for each purchase, delivery, or storage charge to the seller or person delivering the commodity or entering it into storage. The invoices must be on forms approved by the department and must show:

(a) the name and address of the seller or of the person delivering the commodity or entering it into storage;

(b) the name and address of the purchaser or the lender;

(c) the quantity of commodity sold, mortgaged, pledged, delivered, or stored; and

(d) the date of the purchase, mortgage, pledge, delivery, or storage and the amount of assessment collected and remitted to the department.

(2) (a) Within 20 days after the end of a month in which a first purchaser purchases a commodity or in which a lender makes a loan or advance on a commodity, the first purchaser, mortgagee, or pledgee shall file with the department, on forms prescribed by the department, a sworn statement of:

(i) the quantity of a commodity purchased in Montana;

(ii) the quantity mortgaged or pledged or otherwise transferred or liened as security for a loan during the preceding calendar month; or

(iii) the quantity delivered or stored.

(b) At the time that the sworn statement is filed, the first purchaser or lender shall pay to the department the assessment provided for in 80-11-515 for deposit in the appropriate account in the state special revenue fund.

(3) The statements referred to in subsections (1) and (2) must be legible and without corrections or erasures. A person may not alter any part of a statement.

(4) If the first purchaser fails to pay the department the assessment prescribed in subsection (2) within 60 days, the amount of the uncollected assessment must be considered a lien upon the assets of the first purchaser. The department, in its discretion, may:

(a) suspend or revoke any license authorizing the first purchaser to purchase the commodity;

(b) place a stop purchase or stop sale order on commodities being purchased by the first purchaser;

(c) apply for and obtain an injunction; or

(d) seek a penalty set forth in 80-11-519.

(5) After 30 days and before 90 days following the deduction of the assessment by the first purchaser or the first lender under 80-11-515 or as otherwise provided by department rule, the seller may, upon the submission of a written, verified request to the department, obtain a refund of the assessment. The request must be accompanied by the original invoices received by the seller at the time of settlement. The department shall keep complete records of all refunds made under the provisions of this section for 2 years after the refund is made, after which records of refunds may be destroyed. All original invoices must be returned to the seller with the refund payment.