Section 40. Every licensee holding or conducting any such boxing or sparring match or exhibition shall, within seventy-two hours after its conclusion, pay to the state treasurer a sum equal to four per cent of the total gross receipts from the sale of tickets or from admission fees, and such licensee shall at least twenty-four hours before such exhibition pay to the state treasurer a sum equal to two per cent of the total amount paid or to be paid by the broadcaster or broadcasters for the television or broadcasting rights, such sum to be paid by the said licensee irrespective of whether he himself ever receives any portion of said amount; provided that if such match or exhibition is conducted as an incidental feature in an event or entertainment of a different character, such portion of the said total receipts and the said total amount shall be paid to the commonwealth as the commission may determine or as may be fixed by rule adopted under section forty-six. Within seventy-two hours after its conclusion the licensee shall furnish to the commission a report, duly verified by the treasurer and secretary, showing the exact number of tickets sold and admission fees collected for the contest, and the gross receipts thereof, and such other data as the commission may require.

The commission shall enforce the provisions of this section.