(1) Within 15 days after each accounting day in a charging period, a football betting conductor shall make a provisional payment to the Collector.
(2) The provisional payment is calculated by using the following mathematical formula—
X – Y
X represents the amount of football betting duty that the conductor would be liable to pay if the accounting day were the last day of that charging period;
Y represents the total amount of provisional payments that the conductor has made for that charging period.
(3) In making a provisional payment, the conductor shall submit to the Collector a calculation sheet, in the specified form, showing how the amount being paid has been arrived at.
(4) The Collector shall apply all provisional payments made by a football betting conductor for a charging period towards settlement of the football betting duty that is payable by the conductor for that charging period.
(5) A football betting conductor that, without reasonable excuse, contravenes this section commits an offence and is liable to a fine at level 3.
(6) In this section, "accounting day" (結算日) means any day within a charging period that is the last day of a month.