76. Every auctioneer holding an annual license shall, within the first ten days of each of the months of February, May, August and November of each year, pay to the collector of revenue concerned the amount of duties levied on the sales made by him, and not paid over.
If no sale has been made by the holder of an annual license, during any period, he shall make a sworn statement to that effect.
Every auctioneer holding a daily license shall, within eight days from the date any sale is made, pay to the collector of revenue the amount of duties levied on the sale made by him.
Every such auctioneer shall at the same time furnish to the collector a sworn statement, stating, for each sale, whether the property sold was moveable or immoveable, the name of the person, firm or estate for which he made the sale, and the gross amount thereof, and containing such other information as may be determined by the Minister of Revenue.
R. S. 1964, c. 79, s. 71; 1972, c. 25, s. 63.