Inland air travel tax penalties increase liability for passengers and carriers when the tax is unpaid at embarkation. Passengers who embark or attempt to embark without paying the inland air travel tax face a penalty in addition to the tax, up to twice the unpaid tax; carriers or persons in charge who allow boarding in breach of the tax collection provision face a penalty up to three times the tax payable by the passenger(s). Penalties are to be adjudged, collected and paid to the Central Government by authorities and in the manner specified by rules under the Chapter.