Failure to remit collected inland air travel tax now attracts imprisonment and corporate officer liability under new statutory provisions. Insertion of offences for Inland Air Travel Tax makes it a punishable act when a carrier collects the tax but fails to remit it to the Central Government, with imprisonment and fine prescribed. Corporate-liability provisions deem the company and persons in charge liable, subject to a defence of lack of knowledge or due diligence; officers shown to have consented, connived or been negligent are also criminally liable. 'Company' includes firms and partners are treated as directors. The provisions apply prospectively and permit the Central Government to take action against defaulting carriers, with directions for public notice.