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Page 11 <br /> • <br /> . B . NO . <br /> 213 designation of the imposition and payment of the county <br /> 214 surcharge on state tax. <br /> 215 (f) The taxpayer shall designate the taxation <br /> 216 district to which the county surcharge on state tax is assigned <br /> 217 in accordance with rules adopted by the director of taxation <br /> 218 under chapter 91 . The taxpayer shall file a schedule with the <br /> 219 taxpayer' s periodic and annual general excise tax returns <br /> 220 summarizing the amount of taxes assigned to each taxation <br /> 221 district. <br /> 222 (g) The penalties provided by section 231-39 for <br /> 223 failure to file a tax return shall be imposed on the amount of <br /> 224 surcharge due on the return being filed for the failure to file <br /> 225 the schedule required to accompany the return. In addition, <br /> 226 there shall be added to the tax an amount equal to ten per cent <br /> 227 of the amount of the surcharge and tax due on the return being <br /> 228 filed for the failure- to file the schedule or the failure to <br /> 229 correctly report the assignment of the general excise tax by <br /> 230 taxation district on the schedule required under this <br /> 231 subsection. <br /> 232 (h) All taxpayers who file on a fiscal year basis <br /> 233 whose fiscal year ends after December 31 of the year prior to <br /> 234 the taxable year in which the taxes become effective, shall file <br /> XXX-00 <br />