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Deddf Casglu a Rheoli Trethi (Cymru) 2016
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147Cosb ddiofyn ddyddiol am fethu â chydymffurfio â hysbysiad gwybodaeth neu am rwystro
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(1)Mae’r adran hon yn gymwys os yw’r methiant neu’r rhwystr a grybwyllir yn adran 146(1) yn parhau ar ôl y diwrnod y dyroddir hysbysiad am gosb o dan adran 153(1)(b) mewn cysylltiad â’r methiant neu’r rhwystr.
(2)Ond nid yw’r adran hon yn gymwys—
(a)os yw’r methiant yn gysylltiedig â hysbysiad cyswllt dyledwr, neu
(b)os yw penderfyniad sy’n ymwneud â’r gosb o dan adran 146 mewn cysylltiad â’r methiant neu’r rhwystr yn destun—
(i)adolygiad nad yw hysbysiad am ei gasgliadau wedi ei ddyroddi hyd yma, neu
(ii)apêl nad yw wedi ei dyfarnu’n derfynol neu ei thynnu’n ôl hyd yma.
(3)Mae’r person yn agored i gosb bellach neu gosbau pellach heb fod yn fwy na £60 am bob diwrnod y mae’r methiant neu’r rhwystr yn parhau.
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