Article R2335-14 of the French General Code of Local Authorities
Distributors are required to pay the Treasury the amount of the fees in the month following their collection from users or, where there is no collection, in January for the previous year. In the absence of payment by the distributor, recovery of the fee is pursued against the distributor in accordance with the rules applicable to the recovery of State debts unrelated to taxes and property. In the event of…