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Sec. 10-141. Collection generally. Every person receiving any payment for food with respect to which a tax is levied under this article shall collect the amount of tax imposed under this article from the person on whom the same is levied or from the person paying for such food at Lhe time payment for such food be made. Sec. 10-142. Holding of collections in trust. The taxes to be collected under this article shall be deemed to be held in trust by the person required to cel- lect such taxes until remitted as provided in this article. Sec.10-143.. Reports and remittances. The person collecting any tax, as provided in this article, shall make out a report, upon such forms and setting forth such information as the commissioner of the revenue may prescribe and require showing the amount of food charges col- lected and the tax required to be collected, and shall sign and deliver such report to the city treasurer with a remittance of such tax. Such reports and remittances shall be made on or before the twentieth day of each month, covering the amount of tax collected during the preceding month. Sec. 10-144. Interest and penalties. If any person, whose duty it is so to do, shall fail or refuse to remit to the city treasurer the tax required to be collected and paid under this article within the time and in the amount specified in this article, there shall be added to such tax by the city treasurer a penalty in the amount of five per cent if the failure is for not more than thirty days, with an additional five per cent thereof and interest thereon at the rate of s~x per centum per annum which shall be computed upon the taxes and penalty from the first day of the month next following the month in which such taxes are due and payable. In the case of a false or fraudulent return with mn- tent ~to defraud the city of any tax due under this article, a penalty of fifty per cent of the tax shall be assessed against the person required to collect such tax. Sec. 10-145. Procedure upon failure or refusal to collect, etc., taxes.