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    <title>Levy of late fee.</title>
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    <description>Levy of late fee imposes a uniform daily penalty for failure to furnish supply details or returns: omissions under sections 37, 38, 39 or 45 incur a fixed daily late fee up to a fixed maximum cap, while omission of the return under section 44 incurs the same daily fee but with a maximum calculated as a proportion of the registrant&#039;s turnover in the State.</description>
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      <description>Levy of late fee imposes a uniform daily penalty for failure to furnish supply details or returns: omissions under sections 37, 38, 39 or 45 incur a fixed daily late fee up to a fixed maximum cap, while omission of the return under section 44 incurs the same daily fee but with a maximum calculated as a proportion of the registrant&#039;s turnover in the State.</description>
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