Penalty for failure to collect or pay commodities transaction tax.

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....p;fails to collect the whole or any part of the commodities transaction tax as required under section 101; or (b) having collected the commodities transaction tax, fails to pay such tax to the....

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.... commodities transaction tax that he failed to collect; and (ii) in the case referred to in clause (b), in addition to paying the tax in accordance with the provisions of sub-section (2) of that se....