(1)A person who is given a penalty notice under section 30 may appeal to a valuation appeal committee against the imposition of the penalty.
(2)An appeal must be made before the end of the period of 28 days beginning with the day on which the penalty notice is given.
(3)The making of an appeal under subsection (1) against the imposition of a penalty—
(a)is to be treated as an appeal against the imposition of that penalty and any further penalty to which the appellant may be liable under section 30(4) or (5),
(b)does not prevent liability for any such further penalty arising.
(4)On an appeal the valuation appeal committee may mitigate or remit any penalty under section 30 if it is satisfied on either or both of the grounds specified in subsection (5).
(5)Those grounds are—
(a)that the person appealing had a reasonable excuse for not complying with the assessor information notice, or
(b)that the information required by the notice is not in the person’s possession or control.
(6)A penalty is recoverable as a civil debt due to the assessor.
(7)The Scottish Ministers may by regulations make further provision about appeals under this section, including in particular—
(a)information to be included in, and documents to be submitted with, such an appeal,
(b)whether the penalty to which such an appeal relates, and any further penalty under section 30(4) or (5), is payable while the appeal is outstanding,
(c)the procedure to be followed in such an appeal,
(d)the period within which such an appeal is to be disposed of.
(8)Regulations under subsection (7)—
(a)may make different provision for different purposes,
(b)may make incidental, supplementary, consequential, transitional, transitory or saving provision.
(9)Regulations under subsection (7) are subject to the negative procedure.
(10)Before making regulations under subsection (7), the Scottish Ministers must consult such persons as they consider appropriate.