43Additional tax in certain cases

#### 43 Additional tax in certain cases (1) Notwithstanding anything contained in the last preceding section, any employer who: (a) fails or neglects duly to furnish any return or information as and when required by this Act or the Regulations thereunder or by the Commission; or (b) fails to include in any return any particulars of wages paid or payable by him which are subject to tax under this Act; shall, if an employer to whom paragraph (a) of this subsection applies, be liable to pay additional tax at the rate of ten per centum per annum upon the amount of tax payable by him (such percentage to be calculated for the period commencing on the last day allowed for furnishing the return or information and ending on the day upon which the return or information is furnished or the day upon which the assessment is made, whichever first happens), or the sum of Two dollars, whichever is the greater, or, if an employer to whom paragraph (b) of this subsection applies, shall be liable to pay by way of additional tax the amount of Two dollars or double the amount of the difference between the tax properly payable and the tax payable upon the basis of the return lodged, whichever is the greater: Provided that the Commissioner may, in any particular case, for reasons which he thinks sufficient, remit the additional tax or any part thereof. (2) If the Commissioner considers that the circumstances of any case warrant action being taken to recover the penalty provided by the last preceding section, such action may be taken by the Commissioner, and in that case the additional tax payable under this section shall not be charged.