11 (1) Every collector, distributor, registered importer, registered consumer or interjurisdictional carrier shall transmit with the return required by section 10 the amount of the tax payable or the amount of the tax payable and collectable, as the case may be, by him, her or it.  1998, c. 30, s. 23 (1); 2001, c. 23, s. 95 (1). (2) Repealed:  1994, c. 18, s. 2 (13). Where refund of tax claimed (3) Where, in a return delivered by a collector or interjurisdictional carrier in accordance with this Act and the regulations, it is shown that tax under this Act is payable by the collector or interjurisdictional carrier with respect to their use of fuel, and, where, at the time such return is delivered to the Minister, the collector or interjurisdictional carrier also applies for a refund under section 21 of some or all of such tax on fuel so used, the applicant may, despite subsection (1), retain the amount of the refund claimed until the refund applied for is, in whole or in part, approved or refused by the Minister and notification thereof is sent to the applicant, and, upon receiving a statement of disallowance for all or part of the refund claimed, the collector or interjurisdictional carrier shall, with the next return or at such earlier time as is specified in the statement of disallowance, whether or not an objection or appeal from the statement of disallowance is made or taken, transmit to the Minister any amount a refund of which has been refused together with interest thereon at the rate prescribed for the period during which such amount has been retained by the collector or interjurisdictional carrier, and, upon being notified of the approval of the refund of any amount a refund of which has been claimed, the collector or interjurisdictional carrier may, subject to subsection (4), retain the amounts so approved.  R.S.O. 1990, c. F.35, s. 11 (3); 1991, c. 49, s. 13 (2); 1994, c. 18, s. 2 (6). Offence (4) Every person who is required to pay over to a collector, distributor or importer or to remit to the Minister the tax imposed by this Act and who fails to pay over or to remit the tax collected by the person is guilty of an offence and on conviction is liable to a fine of not less than an amount equal to 25 per cent of the tax and not more than an amount equal to double the amount of the tax collected and not paid over or remitted.  1991, c. 49, s. 13 (3); 1994, c. 18, s. 2 (6); 1998, c. 30, s. 23 (2). (5) Repealed:  1991, c. 49, s. 13 (4). (6) Repealed:  1991, c. 49, s. 13 (4). Security (7) At the time of entry into Ontario from outside Canada of clear fuel, every importer who is not a registered importer shall remit to the Minister, (a)  an amount as security equal to the tax under this Act that the importer would be obliged to collect on such clear fuel upon resale of the fuel in Ontario; and (b)  the tax payable by the importer under section 2.  1991, c. 49, s. 13 (5); 1994, c. 18, s. 2 (6). Payment (8) The remittance required by subsection (7) shall be made to a person authorized by the Minister and the authorized person shall forward it to the Minister in accordance with the requirements imposed by the Minister when giving the authorization.  2001, c. 23, s. 95 (2). Returns (9) Every importer shall, at the time and in the manner prescribed, deliver to the Minister or to a person authorized by the Minister a return with respect to the fuel imported by the importer.  R.S.O. 1990, c. F.35, s. 11 (9). Section Amendments with date in force (d/m/y) 1991, c. 49, s. 13 (1-5) - 01/01/1992; 1994, c. 18, s. 2 (6) - 23/06/1994; 1994, c. 18, s. 2 (13) - 01/01/1995; 1998, c. 30, s. 23 (1) - 01/12/1996; 1998, c. 30, s. 23 (2) - 18/12/1998 2001, c. 23, s. 95 (1, 2) - 05/12/2001