245-6 Payment of taxes; penalties
At the time of the filing of the return required under section 245-5 and
within the time prescribed, each wholesaler or dealer shall pay to the
department the taxes imposed by this chapter, required to be shown by
the return, including the unpaid amount of taxes imposed by this chapter.
Penalties and interest shall be added to and become a part of the taxes, when and as provided by section 231-39 .