# Revenue Scotland and Tax Powers Act 2014, Section 196: Daily default penalties for failure to comply or obstruction


(1) This section applies if the failure or obstruction mentioned in section 195(1) continues after the date on which a penalty is imposed under that section in respect of the failure or obstruction.
(2) The person is liable to a further penalty or penalties not exceeding £60 for each subsequent day on which the failure or obstruction continues.

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Source: https://www.legislation.gov.uk/asp/2014/16/section/196 (the official version)
Page: https://openlegislation.uk/revenue-scotland-and-tax-powers-act-2014/section-196
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.