Penalty discipline: no sanction for minor rectifiable tax breaches; penalties must be proportionate and hearing provided.

No officer shall impose a penalty for a minor breach - defined by a low tax amount and easily rectifiable documentation errors made without fraud or gross negligence - and penalties must be commensurate with the facts and severity. No penalty shall be imposed without an opportunity of being heard; penalty orders must specify the nature of the breach and the applicable provision. Voluntary pre-discovery disclosure may mitigate penalty. The section excludes cases where the penalty is a fixed sum or fixed percentage.

---

---

---