Section 15B: Surcharge

15B. Surcharge The owner of a campement who fails to pay the campement tax within the period specified in sections 13 (6) or (7) and 15A (2) shall be liable, in addition to the campement tax, to a surcharge representing— (a) 10 per cent of the campement tax for the first month or part of the month during which the campement tax remains unpaid; and L4 – 11 [Issue 2] Land (Duties and Taxes) Act (b) 2 per cent of the campement tax excluding the surcharge for each subsequent month or part of the month during which the campement tax remains unpaid, up to a maximum of 50 per cent of the campement tax. [S. 15B inserted by s. 17 (d) of Act 20 of 2002 w.e.f. 1 July 2002.]