Penalty for non-payment of tax

Penalty for non-payment of tax.

1. (1) If the tax or any part thereof is not paid within the time prescribed for the payment of the same under section 7, the operator shall be liable to pay, in addition to the tax, a penalty calculated at the rate of two per cent of the amount of tax for every month or part thereof during which the tax or part thereof remains unpaid.
2. (2) The amount of tax and any penalty due under this section shall be recoverable as an arrear of land revenue.