(b) Every person liable for the surcharge imposed by this article
shall, at the time of filing such return, pay to the commissioner the
total amount of all surcharges due under this article. Such amount shall
be due and payable 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 for-hire
trips are subject the surcharge, or the correct surcharge amount due
thereon. The commissioner may require that the surcharge be paid
electronically.
(c) In addition to any other penalty or interest provided for under
this article or other law, and unless it is shown that such failure is
due to reasonable cause and not due to willful neglect, any person
liable for the surcharge imposed by this article that fails to pay such
surcharge when due shall be liable for a penalty in an amount equal to
two hundred percent of the total surcharge amount that is due.