62. An additional amount payable by the holder of a lease to mine surface mineral substances or by an operator or person referred to in section 223.1 of the Act shall be added to the royalties in the following cases:
(1) where the report of extraction and alienation of surface mineral substances referred to in section 155 of the Act has not been sent to the Minister on the date prescribed in the first paragraph of section 59 of this Regulation or on the date fixed by the Minister under the second paragraph of section 155 of the Act;
(2) where the royalties fixed in the table provided for in section 61 of this Regulation have not been paid on the date on which the report must be sent to the Minister.
In the case provided for in subparagraph 1 of the first paragraph, the amount shall be $50 for each report sent late. However, the amount shall be $100 if the delay in the transmission of the report exceeds 15 days.
In the case provided for in subparagraph 2 of the first paragraph, the amount shall be equal to the interest accrued on the amount of royalties payable, capitalized monthly, calculated from the date on which the report should have been sent to the Minister, at the rate fixed under section 28 of the Tax Administration Act (chapter A-6.002).