Penalty for failure to make returns 25 43 Penalty for failure to make returns (1) A penalty is payable by a liable person (“P”) where P fails to make a return in accordance with section 23. (2) P is liable to a penalty under this section of £100. (3) In sections 44, 45 and 46 “penalty date”, in relation to a return, means the day after the 30 day on which a return must be made under section 23. 44 Three month penalty for failure to make return (1) P is liable to a penalty under this section if— (a) P's failure continues after the end of the period of 3 months beginning with the penalty date, 35 (b) the relevant local authority decides that such a penalty should be payable, and 20 Visitor Levy (Scotland) Bill Part 5—Enforcement of the levy and penalties Chapter 2—Penalties (c) the relevant local authority gives notice to P specifying the date from which the penalty is payable. (2) The penalty under this section is £10 for each day that the failure continues during the period of 90 days beginning with the date specified in the notice given under subsection 5 (1)(c). (3) The date specified in the notice under subsection (1)(c)— (a) may be earlier than the date on which the notice is given, but (b) may not be earlier than the end of the period mentioned in subsection (1)(a). 45 Six month penalty for failure to make return 10 (1) P is liable to a penalty under this section if P's failure continues after the end of the 1 period of 6 months beginning with the penalty date. (2) The penalty under this section is the greater of— (a) 5% of the levy which would have been shown in the return in question, and (b) £300. 15 46 Twelve month penalty for failure to make return (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 20 penalty under this section is the greater of— (a) 100% of the levy which would have been shown in the return in question, and (b) £300. (3) In any case not falling within subsection (2), the penalty under this section is the greater of— 25 (a) 5% of the levy which would have been shown in the return in question, and (b) £300. 47 Reasonable excuse for failure to make return (1) If P satisfies the relevant local authority that there is a reasonable excuse for a failure to comply with section 23, liability to a penalty under sections 43 to 46 does not arise 30 in relation to that failure. (2) For the purposes of subsection (1)— (a) an insufficiency of funds is not a reasonable excuse unless attributable to events outside P's control, (b) where P relies on any other person to do anything, that is not a reasonable excuse 35 unless P took reasonable care to avoid the failure, and 21 Visitor Levy (Scotland) Bill Part 5—Enforcement of the levy and penalties Chapter 2—Penalties (c) where P had a reasonable excuse for the failure but the excuse has ceased, P is to be treated as having continued to have the excuse if the failure is remedied without unreasonable delay after the excuse ceased.