Part 5Enforcement of the levy and penalties
Chapter 3Penalties
Penalty for failure to make returns
50Twelve month penalty for failure to make return
(1)
P is liable to a penalty under this section if P's failure continues after the end of the period of 12 months beginning with the penalty date.
(2)
Where, by failing to make the return, P deliberately withholds information which would enable or assist a relevant local authority to assess P's liability to pay the levy, the penalty under this section is to be determined by a relevant local authority.
(3)
In any case not falling within subsection (2), the penalty under this section is to be determined by a relevant local authority.