Hong Kong Ordinances

BETTING DUTY ORDINANCE - SECT 6R

Surcharges

(1) If a notice of assessment, notice of additional assessment or notice of
payment given under section 6T(4) specifies that a football  betting conductor
shall pay an amount on or before a date, the Collector may, by notice in
writing given to the conductor, demand the conductor to pay—

   (a)  a surcharge if that amount is not fully paid on or before that date;
        and

   (b)  a further surcharge if that amount is not fully paid at the end of 6
        months after that date.

(2) The surcharge shall not exceed 5% of the unpaid part of the amount
referred to in subsection (1).

(3) The further surcharge shall not exceed 10% of the total of—

   (a)  the unpaid part of the amount referred to in subsection (1); and

   (b)  if the surcharge is not fully paid at the end of the 6 months referred
        to in subsection (1)(b), the unpaid part of the surcharge.

(4) The Government may recover any surcharge or further surcharge as a civil
debt. (Part 3 added 29 of 2003 s. 14)