19. The persons responsible under section 11 are required to pay the Minister, not later than 31 August of the fifth year following the model year, the fees payable for vehicles of a given model year. The fees for the model year 2010 are due on 31 August 2015.
Fees not paid within the prescribed time bear interest, from the due date, at the rate determined as provided in section 28 of the Tax Administration Act (chapter A-6.002).
A penalty of 15% of the amount of unpaid fees is to be paid to the Minister if the fees remain unpaid for over 60 days.
The sums thus obtained are paid into the Green Fund established by section 15.1 of the Act respecting the Ministère du Développement durable, de l’Environnement et des Parcs (chapter M-30.001).