s 8 Time for payment of payroll tax
8.—(1) Every employer liable to pay payroll tax for any month shall pay the tax on or before the 14th day of the month next following or by such later date as may be provided in accordance with regulations made under this Act.
(2) Any employer contravening subsection (1) shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $1,000 or to imprisonment for a term not exceeding 6 months or to both.
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