Tax collected but not paid: collectors must remit amounts and may face interest, penalty and adjustment or refund consequences. Any person who collects amounts representing tax must remit them to the government forthwith; if unpaid, the proper officer may issue a show cause notice, determine the amount due, and require payment with interest from collection to payment. A hearing is available on written request and a speaking order explaining facts and reasons must be issued within one year of the notice, excluding any judicial or tribunal stay. Paid amounts are adjustable against tax liability and any surplus is credited to the Fund or refunded to the person who bore the incidence under refund rules.