(1) A registered tourism accommodation service provider that advertises, offers or supplies a tourism accommodation service online shall ensure that the advertisement notifies a person, who intends to book and purchase a tourism accommodation service in Saint Lucia, of the tourism levy, where the tourism levy is —
(a) included in the purchase amount, that the tourism levy will be collected when online payment is made;
(b) not included in the purchase amount, that the tourism levy will be collected, on arrival of the guest by the registered tourism accommodation service provider.
(2) A registered tourism accommodation service provider that contravenes subsection (1) commits an offence and is liable to a fine not exceeding $10,000.