Revised Laws of Saint Lucia (2021)

40.   Fee for late filing

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    (1)   The Authority may require a regulated entity to pay a late filing fee of a prescribed amount where that person fails to—

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      (a)     file a return or other information required to be filed by that regulated entity under this Act or any enactment specified in Schedule 1 at the interval set out in, or within the time required by that enactment;

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      (b)     provide complete and accurate information with respect to a return or other information required to be filed by that regulated entity under this Act or any enactment specified in Schedule 1; or

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      (c)     pay the fee that is payable under section 39 at the prescribed time.

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    (2)   A failure to file a return, provide information or pay the fee under subsection (1) is deemed to be a contravention for each day during which the failure continues.