Section 19: Surcharge for late payment of levy
consolidated text (as at 2015, amended since). juris shows the text as it was consolidated; it does not confirm that this is the law in force today.
19. Surcharge for late payment of levy
Without prejudice to any legal proceedings which may be instituted under
this Act, where a person fails, within the prescribed time, to pay the levy
under section 18, he shall be liable to pay, in addition to the levy, a surcharge
of 5 per cent on the unpaid levy excluding the surcharge for each month or
part of the month during which the levy remains unpaid, provided that the
surcharge does not, in the aggregate, exceed 100 per cent of the amount of
unpaid levy.