Penalty for default in payment of cess.

If any person liable to pay the cess, on being served with a notice of demand for payment of the amount of cess due, fails to pay the same within the period specified in the notice, the prescribed authority, on being satisfied that the failure was without any reasonable excuse, may impose on him a penalty of such sum not exceeding ten per cent. of the amount of cess which remains unpaid, as such authority may determine. The penalty sum shall be recoverable in the same manner as provided for recovery of the amount of cess.