(1) The Comptroller is responsible for collecting the duty, and the officers of the Customs and Excise Department, other than the Comptroller, shall perform such duties in connection with the collection of the duty as may be assigned to them by the Comptroller.
(2) All money and securities for money collected for or on account of the duty shall, as soon as practicable be paid by the Comptroller to the Accountant General for the benefit of the general revenue of the State.