5Liability for tax

5 Liability for tax

(1) Sales tax on goods the sale value of which is specified in section 4 or 4A shall be paid: (a) where goods are taken to be entered for home consumption by virtue of subsection 2B (1)—by the person who so enters the goods; or (b) where the goods are taken to be entered for home consumption by virtue of subsection 2B (2)—by the person who is, by virtue of that subsection, taken to have so entered the goods. (2) Where 2 or more persons are taken by virtue of paragraph 2B(2)(m) to have entered particular goods for home consumption, those persons are, for the purposes of paragraph (1)(b), jointly and severally liable to pay the tax in respect of those goods. (3) Where 2 or more persons are jointly and severally liable to pay an amount of tax by virtue of subsection (2) and one of those persons has paid any of that amount, the person may recover in a court of competent jurisdiction, by way of contribution and as a debt, from the other person or any of the other persons, as the case may be, such part of the amount paid as the court considers just and equitable.