(b) Every person required to file a return under this article shall,
at the time of filing such return, pay to the commissioner the total of
all state assessment fees on the correct number of trips subject to such
fee under this article. The amount so payable to the commissioner for
the period for which a return is required to be filed shall be due and
payable to the commissioner on the date specified for the filing of the
return for such period, without regard to whether a return is filed or
whether the return that is filed correctly shows the correct number of
trips, gross trip fares or amount of fees due thereon. The commissioner
may require that the fee be paid electronically.