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    <title>Levy of late fee.</title>
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    <description>A late fee applies where registered persons fail to furnish required supply details or prescribed returns by the due date: a daily penalty accrues during the period of default subject to a fixed aggregate cap. For the separate single return category, a daily fee also accrues but the total liability is capped by a sum calculated with reference to the taxpayer&#039;s turnover in the State.</description>
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      <description>A late fee applies where registered persons fail to furnish required supply details or prescribed returns by the due date: a daily penalty accrues during the period of default subject to a fixed aggregate cap. For the separate single return category, a daily fee also accrues but the total liability is capped by a sum calculated with reference to the taxpayer&#039;s turnover in the State.</description>
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