(1) Every employer shall deduct a general or special rate imposed by a rating authority from the remuneration of each employee employed in the district of the rating authority and it shall be the duty of the employee to notify or remind the employer in writing when the deductions become due.

(2) The deductions shall be made from

(a) the first instalment of the remuneration due to be paid to the employee after the publication of the notice of the rate;

(b) any subsequent instalment as the Minister may direct; or

(c) the instalments as may be prescribed by the Regulations.

(3) Any sums deducted from the remuneration of an employee shall be held by the employer on behalf of the rating authority and shall be paid by the employer to that rating authority within thirty days after the deduction is made.

(4) This section applies to

(a) an employee who resides in the district;

(b) an employee who to the knowledge of the employer, owns immovable property situated within the area to which the rate relates;

(c) an employee in respect of whom a rating authority has notified the employer in writing in connection with any rate imposed by that authority

(i) that the employee resides in the district;

(ii) that the employee owns immovable property within the area to which the rate relates; or

(iii) that the employee is a person required to pay by virtue of being a registered voter in that district despite the fact that the person does not reside in the district.

(5) An employer who fails to pay the amount of general or special rate deducted from the remuneration of an employee to the rating authority within the time stipulated, commits an offence and is liable on summary conviction to a fine of not less than one hundred penalty units and not more than two hundred penalty units or to a term of imprisonment of not less than three months and not more than six months or to both the fine and term of imprisonment.