(1)Where P becomes liable to a penalty under this Chapter, Revenue Scotland must—
(a)assess the penalty,
(b)notify the person, and
(c)state in the notice the period, or the transaction, in respect of which the penalty is assessed.
(2)A penalty under this Chapter must be paid before the end of the period of 30 days beginning with the day on which notification of the penalty is issued.
(3)An assessment of a penalty under this Chapter—
(a)is to be treated for enforcement purposes as an assessment to tax, and
(b)may be combined with an assessment to tax.
(4)In relation to penalties under sections 159 to 167—
(a)a supplementary assessment may be made in respect of a penalty if an earlier assessment operated by reference to an underestimate of the liability to tax which would have been shown in a return,
(b)a replacement assessment may be made in respect of a penalty if an earlier assessment operated by reference to an overestimate of the liability to tax which would have been shown in a return.
(5)In relation to penalties under sections 168 to 173—
(a)a supplementary assessment may be made in respect of a penalty if an earlier assessment operated by reference to an underestimate of an amount of tax which was owing,
(b)if an assessment in respect of a penalty is based on an amount of tax owing that is found by Revenue Scotland to be excessive, Revenue Scotland may by notice to P amend the assessment so that it is based on the correct amount.
(6)An amendment made under subsection (5)(b)—
(a)does not affect when the penalty must be paid,
(b)may be made after the last day on which the assessment in question could have been made under section 180.