(a) The applications and reports to the department required by this chapter shall be signed under penalty of unsworn falsification in the second degree by the following person, as applicable:
(1) the member in charge for the qualified organization;
(2) a person authorized to sign on behalf of the municipality;
(3) the operator or the operator's agent;
(4) the licensed pull-tab distributor or the distributor's agent; or
(5) the licensed pull-tab manufacturer or the manufacturer's agent.
(b) A permittee or operator may not conduct an activity under this chapter during a period in which a report or fee is delinquent.
(c) A delinquent fee bears interest at the rate set by AS 43.05.225.
(d) A permittee or licensee under this chapter shall pay a penalty of one percent of the unpaid balance, as determined by the department, of a fee due under this chapter for each 30-day period or part of a 30-day period that the fee is delinquent. The department may waive the penalty if the failure to pay the fee on time is due to a reasonable cause, as defined by regulation adopted by the department. The amount of the penalty may not exceed 25 percent of the unpaid fee.