S.L. 473.2 чл. 2Administrative penalty for understatement in the return.

(1) Saving the provisions of sub-regulation (2), when a return, furnished by a registered person in terms of the Act for a period, contains an understatement of the eco-contribution due for that period, that person becomes liable to an administrative penalty in an amount equivalent to ten per cent of the excess of the correct amount of eco-contribution over the contribution declared in the return.

(2) Where a person corrects the understatement of contribution referred to in sub-regulation (1) in accordance with the provisions of regulation 6, that person becomes liable to an administrative penalty in an amount equivalent to five per cent of the excess of the correct amount of eco-contribution over the contribution declared in the return.