Penalty for failure to collect or remit expenditure-tax: imposes collector liability and escalating per day penalties alongside interest. The substituted section 15 imposes a penalty for failure to collect or pay expenditure-tax: where a person fails to collect tax they must pay the tax and a penalty equal to the amount not collected; where a person collects but fails to remit, they are liable for interest under section 14 and a daily penalty which is subject to minimum and maximum limits but cannot exceed the tax unpaid.