27(5)Where any person who receives a regulated product is required in a regulation under paragraph (1)(
x) to deduct from the money payable for the regulated product any licence fee or charge referred to in paragraph (1)(
f) that is payable to a board by the person marketing or producing and marketing the regulated product received, the licence fee or charge that has been deducted or should have been deducted from the money payable for the regulated product shall constitute a debt due to the board from the person who received the regulated product and may be recovered by action in the name of the board in any court of competent jurisdiction.