- (a) 5% of the amount of the gambling duty not paid; and
- (b) if the gambling duty or any part of it remains unpaid one month after the time prescribed by section 8 or 11 for payment of the gambling duty—
- (i) a further 5% of the amount of the gambling duty not paid; and
- (ii) a further 5% of the amount of the gambling duty or any part of it not paid for every complete month thereafter that the gambling duty or any part of it remains unpaid.
(2) However, the total additional penalty tax must not exceed 50% of the amount of gambling duty outstanding.
Recovery of penalty tax
15. Any penalty tax imposed under this Division is recoverable as if the penalty tax were gambling duty due and payable under this Act.
Division 2—Recovery
Recovery of gambling duty
16. Any gambling duty is deemed, when it becomes due and payable at the expiry of the time so prescribed or allowed under section 8 or 11, to be a debt due to the Government, and must be collected and received by the Commissioner in accordance with this Act.
Action to recover may be taken at any time
17.—(1) Any action or remedy for recovery of gambling duty and any penalty tax may be taken at any time, any written law to the contrary notwithstanding.
(2) Any gambling duty that is due and payable but unpaid may be sued for in the same way as for any tax, interest and any penalty imposed under the Income Tax Act 1947, and section 89(1), (2), (3) and (4) of the Income Tax Act 1947 applies with the necessary modifications, including as follows:
