- (c) is convicted of an offence under section 24(3) for failing to submit a return in respect of a period according to the requirements in section 24(1); or
- (d) is acquitted of an offence mentioned in paragraph (c) in reliance on the defence under section 27.
(2) The Director may—
- (a) assess the amount of levies payable for the plastic shopping bags provided by the retailer during that period; and
- (b) serve an assessment notice on the retailer demanding payment of that assessed amount or, if the retailer has already paid part of that amount under section 24, the balance of that amount.
(3) The Director may replace an assessment notice with another assessment notice served for that purpose.
(4) An assessment notice served under this section in respect of plastic shopping bags provided during a period may only be served within 5 years after the end of that period.
(5) Any assessment notice served under this section must also state—
- (a) the reasons for serving the notice;
- (b) how the amount of levies assessed by the Director is calculated;
- (c) when and how payment is to be made; and
- (d) the right of the registered retailer to appeal against the notice.
(6) A registered retailer shall pay the amount of the demanded levies under an assessment notice within such time limit as is prescribed by the regulation.
(7) A registered retailer who contravenes subsection (6) commits an offence and is liable on conviction to a fine at level 5.
(8) A registered retailer who is convicted of an offence under subsection (7) is also liable to pay—
- (a) a surcharge of 5% of the amount of levies that are outstanding on the due date referred to in subsection (6); and
- (b) an additional surcharge of 10% of the total amount of levies and the surcharge referred to in paragraph (a) that are outstanding at the expiry of 6 months after the due date referred to in subsection (6).
(9) Any outstanding amount of levies or surcharges payable under this section is recoverable as a civil debt due to the Government.
(10) If an appeal is made under Division 5 of Part 2 against an assessment notice served under this section, any amount of levies or surcharges remains payable under this section pending the determination of the appeal unless the Director decides otherwise.
(11) The Director may at any time withdraw an assessment notice served under this section by serving a withdrawal notice to that effect.
