Section 84 Imposition of civil penaltyI1

(1)

This section applies if the Commissioner—

(a)

determines that D has failed to comply with a relevant requirement, and

(b)

decides to impose a civil penalty on D.

(2)

The relevant decision notice must—

(a)

set out the civil penalty which the Commissioner has decided to impose;

(b)

set out how the civil penalty may be paid;

(c)

set out the period within which the civil penalty must be paid (which must be a period of not less than 28 days).

(3)

The relevant decision notice must also inform D of—

(a)

the consequences if D does not pay the civil penalty; and

(b)

the right to appeal under section 95.

(4)

This section is subject to section 85.

(5)

In this section “relevant decision notice” means the decision notice which the Commissioner is required by section 73 to give to D.

Annotations