Section 28

Where any amount of State sales tax remains unpaid after the last day for payment thereof stipulated in section 25(2), a penalty equal to ten per centum of such unpaid sum shall thereupon be payable, and if the unpaid amount and penalty imposed thereon remains unpaid after one hundred and twenty days, a further penalty equivalent to fifty per centum of such unpaid amount and penalty, shall be imposed, and interest on the unpaid amount and penalty shall be charged at the rate of eight per centum per annum until date of full settlement thereof.

29

Joint and several liability of persons