123 63 STAT.] 81ST CONG., IST SESS.-CH. 146-MAY 27, 1949 (c) In the case of a vendor who has no fixed place of business and sells from one or more vehicles, each such vehicle shall constitute a retail establishment for the purpose of this title. In the case of a vendor who has no fixed place of business and does not sell from a vehicle, the application for a certificate of registration shall set forth the address to which any notice or other communication authorized by this title may be sent to the applicant, and the place so designated shall constitute a retail establishment for the purposes of this title. (d) Whoever engages in the business of selling tangible personal property at retail, or makes any sale which is subject to tax under the provisions of this title without having a certificate of registration therefor, as required by this section, shall, upon conviction thereof, be fined not more than $100. PENALTIES AND INTEREST SEC. 147. (a) Any person failing to file a return or who files a false or incorrect return or who fails to pay any tax to the Collector within the time required by this title shall be subject to a penalty of 5 per centum of the amount of tax due, plus interest at the rate of 1 per centum of such tax for each month of delay excepting the first month after such return was required to be filed or such tax became due; but the Assessor, if satisfied that the delay was excusable, may waive all or any part of such penalty in excess of interest at the rate of 6 per centum per year. Unpaid penalties and interest may be collected in the same manner as the tax imposed by this title. The interest pro- vided for in this section shall be applicable to any tax determined by the Assessor as a deficiency. (b) The certificate of the Collector or Assessor, as the case may be, to the effect that a tax has not been paid, that a return has not been filed, or a registration certificate has not been obtained, or that infor- mation has not been supplied pursuant to the provisions of this title, shall be presumptive evidence thereof: Provided, That the presump- tions created by this subsection shall not be applicable in criminal prosecutions. PENALTY FOR FAILURE TO FILE RETURNS, AND SO FORTH SEC. 148. (a) Any person required to file a return or report or perform any act under the provisions of this title who shall fail or neglect to file such return or report or perform such act within the time required shall, upon conviction thereof, be fined not more than $300 for each and every failure or neglect. The penalty provided herein shall be in addition to the other penalties provided in this title. (b) Any person required to file a return or report or perform any act under the provisions of this title who willfully fails or refuses to file such return or report or perform such act within the time required shall, upon conviction thereof, be fined not more than $5,000 or im- prisoned for not more than one year, or both. The penalty provided herein shall be in addition to the other penalties provided in this title. ASSESSMENT, REASSESSMENT, FALSE AND INCORRECT RETURNS SEC. 149. The Assessor shall determine, redetermine, assess, or reassess, any tax imposed by this title, except in cases where the tax is correct as computed in any return filed with the Assessor, within three years after the filing of any return, except as follows: (a) In the case of a false return, or a failure to file a return, whether in good faith or otherwise, the tax may be assessed at any time.
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