(1)A person that fails to comply with section 12(3) is liable to a penalty of £100.
(2)If the person fails to provide WRA with the information or document in question, in the required form, by the end of the period of 30 days beginning with the day a penalty notice relating to the penalty under subsection (1) is issued (“the initial penalty period”), the person—
(a)is liable to a penalty of £10 for each day after the end of that period, up to and including the 30th day, on which the failure continues, and
(b)is liable to a penalty of £1000 for the 31st day on which the failure continues.
(3)In calculating the initial penalty period, no account is to be taken of any day on which a decision relating to the penalty under subsection (1) is the subject of—
(a)a review for which a notice of the conclusions has not yet been issued, or
(b)an appeal that has not yet been finally determined or withdrawn.