Division 1 – Civil Penalties
(1) The penalties imposed by this Division of this Part shall be in addition to any right to institute criminal proceedings against any person for an offence under this Act, and any fine payable on conviction for an offence is in addition to the penalties provided herein.
(2) The penalties imposed by this Division of this Part are in addition to any interest payable under section 115 or 117 of this Act. (Inserted by Act 9 of 2001)
(3) For the purposes of this Division, where under this Act, tax is expressed to be due and payable on or before, or by, a specified date the due date is considered to be such specified date.
(4) The penalties in this Division of this part may be imposed by the Comptroller. (Inserted by Act 2 of 2009)