Payment of duty

The duty on beer shall become due immediately on production, but the Comptroller may cause the charge to be made up at the close of each month in respect of the total production during that month, and the Comptroller may, if he thinks fit, defer the payment of the duty upon such terms as may be approved, provided that the time for payment shall not be later than the fifteenth day of the third month succeeding the month in which the duty becomes due.