Tax collected but not paid: collected amounts must be remitted regardless of taxability, with recovery, penalty, and interest possible. A person who collects any amount as representing tax and fails to pay it to the Government must forthwith remit that amount regardless of the taxability of the supplies. The proper officer may issue a show-cause notice proposing recovery and penalty, determine the amount after considering representations, and require payment. The person is liable for interest from the date of collection until payment. Paid amounts will be adjusted against tax payable, with any surplus credited to the Fund or refunded to the person who bore the incidence, who may apply for refund under the Act.