# Finance Act 2012, Paragraph 23


If the failure continues after notification of a penalty under paragraph 22 has been issued, the person is liable to a further penalty, for each subsequent day on which the failure continues, of an amount not exceeding £60 for each such day.

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Source: https://www.legislation.gov.uk/ukpga/2012/14/schedule/38/paragraph/23 (the official version)
Page: https://openlegislation.uk/finance-act-2012/schedule-38/paragraph-23
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.