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Deddf Casglu a Rheoli Trethi (Cymru) 2016
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119Cosb am fethu â dychwelyd ffurflen dreth o fewn 6 mis wedi’r dyddiad ffeilio
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(1)Mae person yn agored i gosb os yw methiant y person i ddychwelyd ffurflen dreth yn parhau ar ôl diwedd y cyfnod o 6 mis sy’n dechrau â’r diwrnod ar ôl y dyddiad ffeilio.
(2)Y gosb yw’r mwyaf o’r canlynol—
(a)5% o swm y dreth ddatganoledig y byddai’r person wedi bod yn agored i’w dalu pe byddai’r ffurflen dreth wedi ei dychwelyd, a
(b)£300.
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