Section 30

the invoice, receipt or other document, in which is stated an amount which purports to be tourism tax as chargeable, is not an invoice, receipt or other document issued under section 14 or section 20F;

the invoice, receipt and other document was issued by a person who was not⎯

an operator registered under section 12; or

the invoice, receipt or other document was issued by a person who had provided a product or service other than accommodation for which an amount which purports to be tourism tax was chargeable, and any amount which purports to be tourism tax shall be paid immediately by that person to the Director General and, in default of payment, such amount may be recovered as a civil debt due to the

Government.

Joint and several liability of partners, officials, committee members or directors