Casino Control Act 2006 · 2020 Revised Edition · Part 9 · Casino Tax
147. Penalty for late payment
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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 must be added thereto and be due and payable.
casino
“casino” means any premises, or part of premises, within a designated site where persons may participate in casino gambling approved by the Authority;
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 is payable for each completed month that the casino tax remains unpaid, but the total additional penalty must not exceed 50% of the amount of casino tax outstanding.
casino operator
“casino operator” means a person who is the holder of a casino licence;
Any penalty imposed under this section is recoverable as if it were casino tax due and payable under this Part.
The Comptroller may for any good cause remit the whole or part of the penalty payable under subsection (1) or (2).
Comptroller
“Comptroller” means the Comptroller of Income Tax appointed under section 3(1) of the Income Tax Act 1947 and includes, for all purposes of this Act except the exercise of the powers conferred on the Comptroller by sections 146A(2) and 152, a Deputy Comptroller or an Assistant Comptroller appointed under section 3(1) of the Income Tax Act 1947;