Commentary on Provisions Part 5 – Enforcement of the levy and penalties Chapter 3 – Penalties Section 52 – Penalty for failure to pay levy
91.Section 52 provides that a liable person who fails to pay the total amount of the levy as required by section 29 is liable to pay a penalty as determined by a relevant local authority (subsections (1)(a) and (2)). Additional penalties (as determined by a relevant local authority) are payable where any amount of the total amount of the levy remains unpaid after 5 months (subsection (3)) and 11 months (subsection (4)). Liability to pay a penalty under this section only arises where the local authority has issued a reminder that payment is due and 14 days pass without payment being made (subsection (1)(b) and (c)).