The tax imposed under Kan. Stat. Ann. § 79-1121 shall be assessed by the director of taxation within sixty (60) days of the payment of a refund. Every national banking association, state bank, trust company or savings and loan association liable for the payment of the tax imposed in Kan. Stat. Ann. § 79-1121, shall make payment thereof within thirty (30) days of the date of assessment; and each shall be subject to the penalties imposed on corporations by Kan. Stat. Ann. § 79-3228 and Kan. Stat. Ann. § 79-3234 insofar as the same can be made applicable.