Hong Kong Ordinances

CONSTRUCTION WORKERS REGISTRATION ORDINANCE - SECT 27

Payment of levy

(1) The amount of levy or surcharge specified in a notice given to a
contractor under section 26(9) shall be paid by the contractor to the
Authority within 28 days after the receipt by him of the notice.

(2) If the amount of levy or surcharge is not paid within the period specified
in subsection (1), the contractor shall be liable to pay, in addition, a
penalty of 5% of the amount unpaid.

(3) If the amount of levy or surcharge including any penalty payable under
subsection (2) is not paid within 3 months after the expiry of the period
specified in subsection (1), the contractor shall be liable to pay, in
addition, a further penalty of 5% of the amount unpaid.

(4) The Authority may remit all or part of any levy or surcharge payable under
subsection (1), or any penalty or further penalty payable under subsection (2)
or (3), if, in the special circumstances of any case, it thinks it fair and
reasonable to do so, and if the amount so remitted has been paid, it shall be
repaid.

(5) Payment shall be made in accordance with subsections (1), (2) and (3)
notwithstanding that the contractor may wish to object to the levy assessed or
surcharge imposed under section 26.