Section 11-2705. Payment of vault charges

a. At the time of filing a return
  as required by this chapter the  person  subject  to  the  annual  vault
  charge  shall  pay  to the commissioner of finance the charge imposed by
  this chapter. Such charge shall be due and payable on the  last  day  on
  which  such  return is required to be filed, without regard to whether a
  return is filed or whether the return which is filed correctly shows the
  amount due.
    b. The charge otherwise required to be paid with the return due on  or
  before  June  fifteenth,  nineteen  hundred  eighty shall be paid in two
  equal installments as follows: one-half of the charge shall be paid with
  the return on or before June fifteenth,  nineteen  hundred  eighty,  and
  one-half  of  the charge shall be paid on or before September fifteenth,
  nineteen hundred eighty.