(1)Where general betting duty, pool betting duty or remote gaming duty is payable by a person, the person's failure to pay attracts a penalty under section 9 of FA 1994, which is to be calculated by reference to the amount of duty payable.
(2)Any such failure to pay as is mentioned in subsection (1) also attracts daily penalties under that section.
(3)Subsection (4) applies to a contravention of—
(a)section 152 or a notice under that section,
(b)section 164 or regulations under that section,
(c)regulations under section 166,
(d)regulations under section 167,
(e)regulations under section 168,
(f)a notice under section 169, or
(g)a notice under section 186.
(4)Such a contravention—
(a)is conduct to which section 9 of FA 1994 applies (penalties), and
(b)attracts daily penalties under that section.