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(1) No building permit or certificate of final inspection shall be issued unless and until the tax due at the time of such issuance is paid. Every building permit and certificate of final inspection shall contain a notation regarding payment of the tax.
(2) In the event that at the time of building permit application, the precise amount of tax due is not known, the taxpayer shall submit a certified best estimate, as may be required by regulation; and shall promptly submit a corrected certification, with any additional payment that may be owing, as soon as more certain information is available. The Department may, by regulation, establish penalties and interest charges for underestimation of payments.
(3) At the time of building permit application, during or upon completion of construction or improvement, or at any appropriate time in the judgment of the Department, the Department may require taxpayers to submit such documentation as needed to confirm payment of the correct amount.