8.2Subject to subsections 6(2) and (4), the Minister shall collect any penalties payable under this Act and, where such penalties are payable with respect to the tax imposed by a municipality under paragraph 5(2)(a) or the tax imposed by a rural community under paragraph 5(2)(a.1), the Minister shall collect such penalties for and on behalf of the municipality or rural community, as the case may be.
8.2Subject to subsections 6(2) and (4), the Minister shall collect any penalties payable under this Act and, where such penalties are payable with respect to the tax imposed by a municipality under paragraph 5(2)(a) or the tax imposed by a rural community under paragraph 5(2)(a.1), the Minister shall collect such penalties for and on behalf of the municipality or rural community, as the case may be.
Collection by Minister of penalties on municipal tax
8.2Subject to subsection 6(2), the Minister shall collect any penalties payable under this Act and, where such penalties are payable with respect to the tax imposed by a municipality under paragraph 5(2)(a), the Minister shall collect such penalties for and on behalf of the municipality.