6.—(1) Where a decision is taken to impose a variable monetary penalty, SEPA may do so by serving a final notice.
(2) A final notice must include information as to—
(a)the amount of the penalty;
(b)the grounds for imposing the penalty;
(c)how payment may be made;
(d)the period within which payment must be made;
(e)late payment interest;
(f)rights of appeal; and
(g)the consequences of non-payment.
(3) SEPA may not serve a final notice after a period of six months beginning with the day which is the final day on which written representations may be made in relation to the notice of intent.
(4) The period mentioned in sub-paragraph (3) may be extended by agreement in writing between SEPA and the person on whom the notice was served.