Clause 147

If any casino tax that is due and payable is not paid by a casino operator by the prescribed time, a penalty equal to 5% of the amount of casino tax payable shall be added thereto and be due and payable.

If the amount of casino tax outstanding is not paid by a casino operator within one calendar month of the imposition of the penalty as provided by subsection (1), an additional penalty of 5% of the casino tax outstanding shall be payable for each completed month that the casino tax remains unpaid, but the total additional penalty shall not exceed 50% of the amount of casino tax outstanding.

Any penalty imposed under this section shall be recoverable as if it were casino tax due and payable under this Part.