If any person engaged in the business of felling, logging, manufacturing, processing
or otherwise handling of timber or timber products severed from the soil or water,
or in purchasing timber or timber products shall fail to remit to the commissioner,
as required, the tax imposed by this article for the reason that the owner of such
timber or timber products is paying the tax direct to the tax commissioner, then such
person shall report to the commissioner, on forms prescribed by him, the kinds and
quantities of timber or timber products upon which the tax was not paid. Such reports shall be made at the end of each calendar month.
When any board of supervisors, or any members thereof, of any county in the state
shall purchase any timber or timber products upon which the tax has not been paid,
then the said board of supervisors shall file the reports and remit the tax due to
the commissioner in the same manner as is required of other taxpayers.
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