Collection of departure tax

(1) Unless otherwise directed by the Minister by Order published in the Gazette, 5 (a) each airline shall collect the departure tax from its own passengers and shall pay the same to the Chief Civil Aviation Officer; (b) the departure tax collected under this Act shall be paid into the revenues of the Belize Airports Authority. (2) Subject to the provisions of this section, where an airline or its agent fails or neglects to collect or to pay the departure tax leviable under this Act to the Chief Civil Aviation Officer, such airline and its agent shall, (a) be liable to pay such tax which may be recovered as a civil debt; and (b) be guilty of an offence and be liable on summary conviction to a fine not exceeding two thousand dollars or to imprisonment for a period not exceeding two years, or to both such fine and period of imprisonment. (3) The Minister may allow the Belize Airports Authority to make its own arrangements for the collection of the departure tax payable under this Act.