(1)Bingo duty shall be paid by the promoter of the bingo.
(2)Bingo duty shall be recoverable jointly and severally from all or any of the following persons—
(a)the promoter;
(b)any person who took money as payment by players for cards or paid prizes to players;
(c)any person who was responsible for the management of the premises on which bingo was played;
(d)where any person within paragraph (a), (b) or (c) above is a company, any director of the company.