# Visitor Levy (Scotland) Act 2024, Section 50: Twelve month penalty for failure to make return

Extent: S

(1) P is liable to a penalty under this section if P's failure continues after the end of the period of 12 months beginning with the penalty date.
(2) Where, by failing to make the return, P deliberately withholds information which would enable or assist a relevant local authority to assess P's liability to pay the levy, the penalty under this section is to be determined by a relevant local authority.
(3) In any case not falling within subsection (2), the penalty under this section is to be determined by a relevant local authority.

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Source: https://www.legislation.gov.uk/asp/2024/8/section/50 (the official version)
Page: https://openlegislation.uk/visitor-levy-scotland-act-2024/section-50
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.