Section 14A: Penalty for late payment of unpaid duty, excise duty and taxes
consolidated text (as at 2016, amended since). juris shows the text as it was consolidated; it does not confirm that this is the law in force today.
14A. Penalty for late payment of unpaid duty, excise duty and taxes
(1) A person who fails to pay duty, excise duty and taxes under this Act
shall, in addition to the unpaid duty, excise duty and taxes, pay to the Director-General a late payment penalty.
(2) The late payment penalty under subsection (1) shall be 5 per cent of
the unpaid duty, excise duty and taxes.
[S. 14A inserted by s. 11 (c) of Act 18 of 2016 w.e.f. 1 October 2016.]