(1) There shall be charged, levied and paid -
(a) for and upon every remote betting intermediary's licence, an excise duty of €10,000, and
(b) on the renewal of every such licence, the appropriate rate of excise duty mentioned in column (2) of the Table to this section in respect of the level of the annual commission earnings of the remote betting intermediary which is mentioned opposite that rate in column (1) of that Table.
(2) Where it is established that -
(a) the amount of excise duty paid on the renewal of a remote betting intermediary's licence is in excess of the amount properly payable, that excess amount shall be refunded by the Revenue Commissioners;
(b) the amount of the excise duty paid on the renewal of such a licence is less than the amount properly payable, the amount of the shortfall shall be paid before the licence is renewable and the licence shall not be renewable unless so paid.
(3) Every person who fails or neglects to pay the proper sum payable in respect of th
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