(1) The travel tax shall be collected by the carrier at the time of the issue of the ticket or where no ticket is issued before the traveller boards the ship or aircraft.
(2) In the case where the ticket was issued outside Saint Lucia for travel originating in Saint Lucia, the travel tax shall be collected by the carrier who deals with the ticket in Saint Lucia.
(3) A carrier who fails to collect the travel tax which was payable to him or her under this Act shall pay to the Comptroller the amount of such tax as if he or she had collected the same.