14.—(1) If a person fails to comply with a compliance notice or enforcement undertaking, the authorised person may serve a notice on that person imposing a monetary penalty (“a non-compliance penalty”).
(2) The amount of the non-compliance penalty must be determined by the authorised person and must be a percentage of the costs of fulfilling the remaining requirements of the notice or enforcement undertaking.
(3) The percentage must be determined by the authorised person having regard to all the circumstances of the case and may, if appropriate, be 100%.
(4) The notice must include information as to—
(a)the grounds for imposing the non-compliance penalty;
(b)the amount to be paid;
(c)how payment must be made;
(d)the period in which payment must be made, which must not be less than 28 days;
(e)rights of appeal;
(f)the consequences of failure to make payment in the specified period;
(g)any circumstances in which the authorised person may reduce the amount of the penalty.
(5) If the requirements of the compliance notice or enforcement undertaking are fulfilled before the time set for payment of the non-compliance penalty, the penalty is not payable.
(6) The person on whom the notice imposing the non-compliance penalty is served may appeal against it.
(7) The grounds of appeal are—
(a)that the decision to serve the notice was based on an error of fact;
(b)that the decision was wrong in law;
(c)that the decision was unfair or unreasonable for any reason;
(d)that the amount of the penalty was unreasonable;
(e)that the decision was wrong for any other reason.