28. If amusements are occasionally held in a building, the duty exigible under section 27 shall be collected by the proprietor and remitted by the latter to the Minister of Revenue in the manner indicated by the Deputy Minister of Revenue; and, in such case, the proprietor acts as agent for the Minister of Revenue.
R. S. 1964, c. 79, s. 24; 1972, c. 25, s. 54; 1978, c. 34, s. 2.