Section 8Part 0 —
Default surcharge
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If, by the last day on which a proprietor is required under section 7 to submit a copy to the Collector of Taxes of a statement delivered by the proprietor to tourists, the Collector of Taxes —
has not received that copy statement; or
has received that copy statement but has not received the total amount of tax shown on it as payable by the proprietor in respect of the accommodation and services provided in the month to which it relates,
then that proprietor shall be regarded for the purposes of this section as being in default in respect of the tax which is due and payable for that month.
Where a proprietor is in default in respect of the tax which is due and payable for any month the proprietor shall be liable to a surcharge equal to twenty per cent of the tax due and payable for that month.
Where a proprietor is liable to a surcharge under this section the surcharge to which he is liable shall be treated as tax for the purposes of this Law.