Section 117

The entry levy payable under section 116(1) must be levied, paid and collected by such method as may be prescribed.

The Chief Executive may require a casino operator to lodge with the Authority such security as the Chief Executive may consider appropriate for the payment of entry levies.

Entry levies are recoverable from a casino operator or from any person liable to pay the entry levy as a civil debt due to the Singapore Totalisator Board.

It is lawful for the Chief Executive, if it is proved to his or her satisfaction that any money has been overpaid as entry levy under this Act, to direct the refund of the money so overpaid, such refund to be paid from entry levies collected under section 116(1).

No refund under subsection (4) is allowed unless a claim in respect of the overpayment is made within 6 months of the overpayment.

Where for any reason the entry levy payable under section 116(1) has not been paid, or has been short paid, or the whole or any part of the entry levy, after having been paid, has, owing to any cause, been erroneously refunded, the person liable to pay such levy, or the person to whom the refund has been erroneously made (as the case may be), must pay the entry levy not paid or short paid, or the amount erroneously refunded to the person, on demand being made by the Chief Executive, without prejudice to any other remedy for the recovery of the amount unpaid or erroneously refunded.

For the purposes of this section and section 116, every casino operator is liable for every act, omission, neglect or default of any agent of the casino operator or casino employee, as fully and effectually as if the act, omission, neglect or default were done or committed by the casino operator.

Nothing in subsection (7) affects any liability of the agent of the casino operator or casino employee by the operation of any other law.