Penalty for failure to collect or remit expenditure-tax: daily escalating penalty up to the unpaid tax amount. Section 15 imposes consequences on persons responsible for collecting expenditure-tax: failure to collect requires payment of the unpaid tax plus a penalty equal to that tax; failure to remit collected tax attracts interest and a daily penalty for each day of default, subject to a ceiling not exceeding the unpaid tax.
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Provisions expressly mentioned in the judgment/order text.
Penalty for failure to collect or remit expenditure-tax: daily escalating penalty up to the unpaid tax amount.
Section 15 imposes consequences on persons responsible for collecting expenditure-tax: failure to collect requires payment of the unpaid tax plus a penalty equal to that tax; failure to remit collected tax attracts interest and a daily penalty for each day of default, subject to a ceiling not exceeding the unpaid tax.
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