Contents of Section

Chapter:

108 PDFTitle:BETTING DUTY ORDINANCEGazette Number:L.N. 195 of 2003
Section:6RHeading:SurchargesVersion Date:18/07/2003

(1) If a notice of assessment, notice of additional assessment or notice of payment given under section 6T(4) specifies that a football betting conductor shall pay an amount on or before a date, the Collector may, by notice in writing given to the conductor, demand the conductor to pay¡X

        (a) a surcharge if that amount is not fully paid on or before that date; and
        (b) a further surcharge if that amount is not fully paid at the end of 6 months after that date.
(2) The surcharge shall not exceed 5% of the unpaid part of the amount referred to in subsection (1).
(3) The further surcharge shall not exceed 10% of the total of¡X
        (a) the unpaid part of the amount referred to in subsection (1); and
        (b) if the surcharge is not fully paid at the end of the 6 months referred to in subsection (1)(b), the unpaid part of the surcharge.
(4) The Government may recover any surcharge or further surcharge as a civil debt.