541.37. Every person who consumes or uses or arranges for another person to consume or use, at the expense of the person and in the course of a dry-cleaning business operated in Québec, any perchloroethylene in respect of which the specific duty provided for in sections 541.35 and 541.36 has not been paid shall immediately make a report to the Minister in prescribed form containing prescribed information and pay to the Minister the specific duty in respect of the perchloroethylene.