Manner, place and time for payment of tax.
Section 9
SEC. 9. Manner, place and time for payment of tax.— It shall be the duty of the grantee to make a true and complete return of the types of games per table, slot machines or similar devices under Section 5(b), and pay the tax to the Bureau of Internal Revenue on or before the first business day of the following week. For purposes of collecting the tax imposed in Section 6, the grantee is hereby constituted withholding agent and shall submit a weekly return of the amount of chips sold and remit the tax due thereon to the Bureau of Internal Revenue on or before the first business day of the following week. All taxes and fees imposed under Sections 5(a), 7 and 8 of this Decree shall be paid to the Bureau of Internal Revenue on or before the 31st of January. If the tax or fee is not paid within the time prescribed therein, the amount of the tax shall be increased by twenty-five per centum, the increment to be a part of the tax. In addition thereto, there shall be collected an interest of fourteen (14) per centum per annum, from the original due date. In case of willful neglect to file the return within the period prescribed herein, or in case a false or fraudulent return is willfully made, there shall be' added to the ax, or to the deficiency tax, in case any payment has been made on the basis of such returns before the discovery of the falsity or fraud, a surcharge of fifty per centum of the amount of such tax or deficiency tax. The amount so added to any tax shall be collected at the same time and in the same manner and as part of the tax, unless the tax has been paid before the discovery of the falsity or fraud, in which case, the amount so added shall be collected in the same manner as the tax