Section 7: Surcharge for late payment
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.
7. Surcharge for late payment
(1) Where a manufacturer fails to pay any excise duty due on the last
day on which it is payable, he shall be liable to pay to the Director-General in
addition to the excise duty a surcharge representing 5 per cent of the excise
duty unpaid to such other percentage as may be prescribed.
(2) The Director-General may waive the whole or part of any surcharge
payable under subsection (1) if he is satisfied that failure to pay excise duty
within the specified period was due to causes beyond the control of the
manufacturer or to any other good or sufficient reason.