Consequences of failure to deduct or to pay tax.

(1) If an employer (not being an officer of Administration) does not deduct the tax at the time of payment of salary or wage, or after deducting fails to pay the tax as required by or under this Act, he shall, without prejudice to any other consequences and liabilities which he may incur, be liable to pay, in addition to the amount of tax, simple interest at one and a half percent of the amount of the tax, due for each month or part thereof for the period for which the tax remains unpaid. (2) If an enrolled person fails to pay the tax as required by or under this Act, he shall be liable to pay in addition to the amount of tax, simple interest at the rate and in the manner laid down in sub-section (1).