Penalty for failure to make returns 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 35 with section 23. (2) P is liable to a penalty under this section of £100. 21 Visitor Levy (Scotland) Bill Part 5—Enforcement of the levy and penalties Chapter 2—Penalties (3) In sections 44, 45 and 46 “penalty date”, in relation to a return, means the day after the 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— 5 (a) P's failure continues after the end of the period of 3 months beginning with the penalty date, (b) the relevant local authority decides that such a penalty should be payable, and (c) the relevant local authority gives notice to P specifying the date from which the penalty is payable. 10 (2) The penalty under this section is £10 for each day that the failure continues during the 1 period of 90 days beginning with the date specified in the notice given under subsection (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 15 (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 (1) P is liable to a penalty under this section if P's failure continues after the end of the period of 6 months beginning with the penalty date. (2) The penalty under this section is the greater of— 20 (a) 5% of the levy which would have been shown in the return in question, and (b) £300. 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. 25 (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 the greater of— (a) 100% of the levy which would have been shown in the return in question, and (b) £300. 30 (3) In any case not falling within subsection (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. 22 Visitor Levy (Scotland) Bill Part 5—Enforcement of the levy and penalties Chapter 2—Penalties 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 in relation to that failure. 5 (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 unless P took reasonable care to avoid the failure, and 10 (c) where P had a reasonable excuse for the failure but the excuse has ceased, P is 1 to be treated as having continued to have the excuse if the failure is remedied without unreasonable delay after the excuse ceased.