(1)A penalty under section 33 is recoverable as a civil debt due to the local authority.
(2)The Scottish Ministers may by regulations make further provision about the collection of penalties imposed under section 33.
(3)Regulations under subsection (2) may in particular—
(a)provide for penalties to be included in a demand note or an adjustment to a demand note under section 8 of the 1975 Act (payment of rates by instalments) as if they were a liability to rates,
(b)provide that, where an appeal is made against the imposition of a penalty, the penalty is not payable while the appeal is outstanding,
(c)make provision for cases where the penalty is mitigated or remitted, and may in particular provide for the reimbursement of a penalty by way of deduction from a sum due.
(4)Regulations under subsection (2)—
(a)may modify any enactment (including this Act),
(b)may make different provision for different purposes,
(c)may make incidental, supplementary, consequential, transitional, transitory or saving provision.
(5)Regulations under subsection (2) are subject to—
(a)the affirmative procedure, if they add to, replace or omit any part of the text of an Act,
(b)otherwise, the negative procedure.