Section 60 Penalty noticesI1I2

A penalty under section 51 or 54 is imposed by giving a person a notice (a “penalty notice”) requiring the person to pay a penalty of a specified amount to the Minister on or before a specified day.

A person may not be given more than one penalty notice in respect of the same act or omission.

Where a person is liable under section 54 to a penalty for a failure to provide information, and the penalty is calculated by reference to a daily rate, the failure to provide information by the end of each day in relation to which the daily rate accrues is to be treated as a separate omission for the purposes of subsection (2).

In this section, “specified” means specified in the penalty notice.