S.L. 473.2 Art. 4Administrative penalty for default in furnishing a return.

Any registered person under the Act who, being required to furnish a return for a period, does not furnish that return or furnishes a return without full payment of the eco-contribution due thereon, by not later than the fifteenth day of the second month following the month during which the period ends, becomes liable to an administrative penalty in an amount of fifty-eight euro and twenty-three cents (€58.23) for every month or part thereof that elapses from the date by which the return or payment, as the case may be, should have been furnished: Provided that such administrative penalty shall in no case exceed two hundred and fifty euro (€250) for each such return.