(1) Any person who -
(a) having received a sum of money in respect of gift tax, inheritance tax or stamp duties, does not pay that sum to the Collector-General, and
(b) improperly withholds or detains such sum of money,
shall be accountable to the Revenue Commissioners for the payment of that sum to the extent of the amount so received by that person.
(2) The sum of money referred to in subsection (1) shall be treated as a debt due to the Minister for Finance for the benefit of the Central Fund and section 960I shall apply to any such sum as if it were tax due and payable.