(1) From and after the first day of July, 1995, there is hereby levied and imposed a tax payable to the commission on the production of wine in Idaho, and on all grapes grown and grape juice purchased in Idaho for the production of wine in Idaho, and on all grapes and grape juice purchased from producers outside Idaho for the production of wine in Idaho. The commission shall set each tax by rule. The minimum tax to each grower for grapes grown in Idaho shall be set at one hundred dollars ($100) annually. The tax on each winery for the production of wine shall be set at a minimum of one hundred dollars ($100) annually. The purchasers of grapes grown or grape juice produced outside the state shall be responsible for submitting the tax to the commission.
(2)  Any person or firm who makes payment to the commission at a date later than that prescribed in this section or by rule may be subject to a late payment penalty as set forth by the commission by rule. Such penalty shall not exceed the rate of fifteen percent (15%) per annum on the amount due. In addition to the above penalty, the commission shall be entitled to recover all costs, fees, and reasonable attorney’s fees incurred in the collection of the tax and penalty provided for in this section.