lse statement. 82.42.040Collection of tax -- Procedure -- Licensing -- Surety bond or other security -- Records, reports, statements -- Extensions during state of emergency -- Application -- Investigation -- Fee -- Penalty for false statement (as amended by 2013 c 23). 82.42.040Application -- Bond -- Investigation -- Fee -- Penalty for false statement (as amended by 2013 c 225). 82.42.050Failure o