Value Added Tax Act (Cap. 406), article 41

41. Any administrative penalty to which a person becomes liable in terms of this Act shall be due and payable by that pe rson without the need of any assessment to be made with respect ther eof, and any amount of any administra tive penalty due by a person sh all not relieve that person from a higher or from a further penalty to which he may have become or may become liable in terms of the relevant provisions of this Act. Reasonable excuse. Amended by: XIII. 2005.49. Substituted by: II. 2009.46. Amended by: V . 2011.29; L.N. 89 of 2012; VIII.2020.70.