Petroleum Pipelines Levies Act, 2004 (Act No. 28 of 2004)4. Non-payment of levies |
| 1) | Where a levy is not paid by the person contemplated in section 2(2)(b) on the day such levy became due and payable, that person is, apart from payment of the levy, liable to interest calculated upon the unpaid amount of the levy from that date, subject to subsections (2) and (3). |
| 2) | The calculation of interest due and payable to the Authority must be based on the uniform interest rate contemplated in section 80(l)(b) of the Public Finance Management Act. |
| 3) | Levies and interest due shall be deemed to be a debt due to the Authority and may be recovered by the Authority by judicial process in any competent court. |