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(1) The Commissioner shall make an assessment of the penalties for which a person is liable under this Act.

(2) Where an assessment is made under this section the Commissioner shall serve a notice of the assessment on the person in relation to whom the assessment is made of the amount of penalty payable.

(3) A penalty under this Act

(a) is due and payable within thirty days from the day on which the person liable is served with a notice of assessment under sub-section (2); and

(b) shall be treated for purposes of this Act as duty payable under this Act.