No.I 2018 "gross takings". in relation to a h<X}kmaker. means the total money earned hy the bookmaker from betting with membt.·rs of the public before paying out on an) bet. (2) Any term defined in the Betting and Totalizator Coutrol .\ct [ChapTer 10:02! shall bear the same meaning when used in this Schedule. Bookmakers to pav bookmakers rax 2. (I) Eve I) bookmaker shall pay three per centum of his or her gross takings in e\ery month to the Commissioner-Oeneral no later than the last day of the month following the month in whid1 the bookmaker collected those takings, or within such further time as the ( :ommissiouer-Gcneral may for good cause allow. (2) Together with the payment of bookmakers tax the bookmaker shall provide the Commissioner-General with a return. in a form approved hy the ( 'ommissioner-Gcneral, sh<-rwing- (a) the amount of the bookmakers ta:\; and (b) the amount of the gross takings from which the Ia:\ is paid. Penaltv for non-pavmenr ~~!Tux 3. (I) Subject to subparagraph (2). a bookmaker who fails to pay to the ( 'ommissioner-Gencral any amount of b<x1kmakcrs tax as provided in paragraph 2 "hall he liable for the payment to the Commissioner-GeneraL not later than the date on which payment should have been made in terms of paragraph 2 of-·- (a) the amount of bookmakers tax which he or she failed to pay to the c:ommissioncr-Cicncral; and (b) a further amount equal to such bookmakers tax. (2) The amounts for the payment of which a hookmakn is liable in tcnns of subparagraph ( l)- (a) shall be debts due hy the principal to the State; and (h) may be sued for and recovered b) action by the Commissioner-General in any court of competent jurisdiction. (3) The Commissioner-General, if he or she is satisfied in any particular case that the failure to pay to him or her bookmakers tax was not due to any intent to evade the provisions of this Schedule, may waive the payment of the whole or such part as he or she thinks fit of the amount refcned to in subparagraph(! )(h). Refund (if overpavments 4. If it is proved to the satisfaction of the Commissioner-General that any bookmaker has been charged with bookmakers tax in excess of the amount properly chargeable to him or her in terms of this Schedule, the Commissioner-General shall authorise a refund in so far as it has been overpaid: Provided that the Conunissioner-Gcneral shall not authorise any refund in terms of this paragraph unless the daim therefor is made within si:\ years of the date of payment of such hi:\.". 20 Amendments to penalties in Cap. 23:06 With effect from the lst February, 2009, the provisions of the Income Tax :\ct [Chapter 23:061 specified in the first column of the Schedule arc amended to the extent set out opposite thereto in the second column. 9