Commodities transaction tax penalties: failure to collect or remit triggers equal tax liability or a capped daily penalty alongside interest.

The provision imposes penalties for failures relating to Commodities Transaction Tax: failure to collect requires remittance of the unpaid tax plus a penalty equal to the tax not collected, while failure to pay collected tax requires payment of the tax and interest plus a daily penalty during the continuance of the failure, with that daily penalty capped at the amount of tax unpaid.

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