(a) In respect to any sale made subsequent to October 20,
1950, pursuant to the authority contained in subsection (b) of § 3215, the authorized seller may obtain, at any time and from time to time, compliance with the provisions of this Act and such uniform rules and regulations as may with the approval of the Governor be promulgated by the Alcoholic Beverage Control Board and the Department of Revenue and Taxation, exemption from the levy by the government of Guam of any and all Internal Revenue taxes upon any of the alcoholic beverages forming the subject of such sale; provided, however, that notwithstanding the provisions of any other law to the contrary, the proceeds of the seller from such sale shall be subject to the business privilege tax levied by Chapter 26 of this Title.

(b) The Department of Revenue and Taxation is authorized to refund in respect to any sale made in accordance with the
provisions of subsection (a) hereof, the full amount of any Internal Revenue taxes levied and collected by the government of Guam at any time prior or subsequent to October 20, 1950, upon any of the alcoholic beverages forming the subject of such sale made subsequent to said date.

(c) Whoever, in connection with any exemption or refund obtained or sought to be obtained by virtue of the provisions of this Act, knowingly makes or causes to be made any statement, written or oral, which is false, which conceals any material fact or which is intended or calculated to mislead or deceive any public official, officer, agent or employee, or whoever willfully violates or fails to comply with any of the rules or regulations duly promulgated under the provisions of this Act, shall, unless the Criminal and Correctional Code of Guam provides a graver penalty for the specific act or omission, be guilty of a misdemeanor.

SOURCE: GC § 25117. Subsection (c) as amended by P.L. 13-187:167. Amended by P.L. 29-002:VI:28 (May 18, 2007) the name, Gross Receipts Tax, changed to Business Privilege Tax.