(5) It shall not be necessary to make any demand for the payment of duty under this Act.
(6) Where, for any reason, the whole or any part of the duty which ought to have been paid under this Act, after having been paid, has been erroneously refunded, the person liable to pay the duty or the person to whom the refund was erroneously made, as the case may be, shall repay the amount refunded to him in excess, within 15 days of his receiving a demand from the Commissioner, without prejudice to any other remedy for the recovery of the amount due.
(7) Where, for any reason, any part of the duty which ought to have been paid under this Act was not paid—
- (a) by the time specified for the payment of duty in subsection (4), a penalty of 5% of the unpaid duty shall be added thereto; and
- (b) within 7 days after the date specified for the payment of duty in paragraph (a), a further penalty of 5% of the unpaid duty shall be added thereto.
(8) Any penalty imposed under subsection (7) shall be recoverable as if it were duty due and payable under this Act.
(9) Where the Commissioner finds, after the time specified for the payment of duty in subsection (4), that any additional duty ought to have been payable, he may impose any penalty under subsection (7) immediately without making any demand for the payment of duty.
(10) The Commissioner may for any good cause shown remit the whole or any part of any penalty imposed under subsection (7).
Duty and penalty payable by promoter
16.—(1) The duty and penalty required to be paid under this Act shall be payable by the promoter of the private lottery.
(2) Where the promoter, being a society, defaults in the payment of the duty or penalty or any part thereof, any person who is a member of the governing body or board of trustees of the society shall be jointly and severally liable with the society for the payment of any amount due in respect of such duty and penalty.
(3) The Minister for Finance may, in his discretion, remit, wholly or in part, the duty payable by any person under this Act.
