5. Payment of tax
Every importer,-
(a) Who is not a registered importer, shall, within thirty days from the entry of specified goods into a local area, pay into the Government Treasury the tax payable under the Act;
(b) Who is a registered importer, shall, within a period of twenty five days immediately succeeding the month for which the return is required to be furnished pay into the Government Treasury, the tax due and payable under the Act.