§ 99.11  REPORT TO BE FILED; PAYMENT OF TAX.
   (A)   Every such person engaged in such business in the village shall file on or before the last day of each calendar month, the report to the State Department of Revenue required by Section Three of "An Act in Relation to a Tax upon Persons Engaged in the Business of Selling Tangible Personal Property to Purchasers for Use or Consumption" approved June 28, 1933, as amended.
   (B)   At the time such report is filed, there shall be paid to the State Department of Revenue the amount of tax hereby imposed on account of the receipts from sales of tangible personal property during the preceding month.
('79 Code, § 1002(14))  Penalty, see § 99.99