The fee shall be collected on a quarterly basis and shall be due on the 13th day after the end of each quarter. The quarter shall begin on the first of the month following the enactment of this article. Any fee which becomes due and is not paid within the prescribed time shall be subject to an interest penalty of 5% per month on any part thereof which is not paid. In addition to the payment, the person and/or firm responsible for payment of the fee shall provide a copy of all manifests upon which the fee is due and payable.