Who collects the STT?

I'm curious to know, who exactly is responsible for collecting the STT, or Security Token Tax? Is it the issuing company, the exchange where the tokens are traded, or perhaps a government agency? And how does the process of collection work? Are there any specific regulations or guidelines that govern the collection of this tax? I'm also interested in knowing if there are any penalties for non-compliance or evasion of the STT. Could you please elaborate on this topic?