Section 97: Recovery of financial penalties
259.This section describes the process for recovering financial penalties that have not been paid on time. In general, if a payment is late, and so long as no appeal is pending, it is recoverable as a civil debt under section 97(2). Interest is added automatically under section 97(1) and can be recovered alongside the basic penalty. All recovered penalties have to be paid into the Consolidated Fund (section 97(3)).