Foreign travel tax penalties: passengers and carriers face monetary sanctions for embarking or permitting travel without payment. Non-payment of the foreign travel tax triggers distinct monetary penalties: a passenger who embarks or attempts to embark without paying the tax is liable, in addition to the tax, to a penalty up to the statutory limit; a carrier or person in charge who permits boarding in contravention of the boarding prohibition incurs a separate penalty assessed in relation to the tax payable by the passenger(s). Penalties are to be adjudged, collected and paid to the Central Government in the manner specified by rules under the Chapter.