Is the Bali tourist levy checked at departure, and how can I pay it if I missed it on arrival?

The newest post asks how to pay the Bali Levy without a foreign bank card. The discussion does not provide a verified payment method for that situation.

Two identical posts ask whether the tourist levy is checked before departure and whether it can be paid at the airport. No specific counter, address, or airport payment point is identified in the discussion.

The question about a penalty for not paying the Bali Levy remains unanswered: the messages give neither a fine amount nor an official rule.

The only participant sharing an experience said the payment was not checked on departure and described the tourist levy as voluntary. This is a personal report rather than a confirmed official rule.