(1) The travel tax collectible by the carrier shall become due and payable by the carrier to the Comptroller within 15 days after the end of each month.
(2) Any carrier who fails to comply with subsection (1) is liable to pay the tax due and commits an offence liable on summary conviction to a fine not exceeding $50 for each day during which the offence continues and or to imprisonment for a term not exceeding 6 months.