(1)A person who is given a penalty notice under section 33 may appeal to a valuation appeal committee against the amount of penalty imposed.
(2)An appeal must be made before the end of the period of 28 days beginning with the day on which the penalty notice is given.
(3)The making of an appeal under subsection (1) against the amount of penalty imposed by a penalty notice given under section 33(2)—
(a)is to be treated as an appeal against the amount of that penalty and any other penalty imposed on the appellant under section 33 in relation to the information to which the penalty notice relates,
(b)does not prevent an authorised officer giving the appellant a further local authority information notice under section 27(3) or penalty notice under section 33 in relation to that information.
(4)On an appeal the valuation appeal committee may mitigate or remit any penalty under section 33 if it is satisfied that the penalty is excessive.
(5)The Scottish Ministers may by regulations make further provision about appeals under this section, including in particular—
(a)information to be included in, and documents to be submitted with, such an appeal,
(b)the procedure to be followed in such an appeal,
(c)the period within which such an appeal is to be disposed of.
(6)Regulations under subsection (5)—
(a)may make different provision for different purposes,
(b)may make incidental, supplementary, consequential, transitional, transitory or saving provision.
(7)Regulations under subsection (5) are subject to the negative procedure.
(8)Before making regulations under subsection (5), the Scottish Ministers must consult such persons as they consider appropriate.