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Chapter: | 108
 | Title: | BETTING DUTY ORDINANCE | Gazette Number: | 17 of 2006 |
| Section: | 6GM | Heading: | Surcharges | Version Date: | 01/09/2006 |
(1) If a notice of assessment, notice of additional assessment or notice of payment given under section 6GO(4) specifies that a horse race 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.