13     Penalties on default

(1)     If any contribution remains unpaid after the last day for payment thereof as contemplated in section 8(1), 8(1A) or 9(1), the Commissioner must, under Chapter 15 of the Tax Administration Act, impose a penalty of 10 per cent of the unpaid amount but the Commissioner or the Unemployment Insurance Commissioner, as the case may be, may remit the penalty or any portion thereof in accordance with the provisions of Chapter 15 of the Tax Administration Act.

[Subsection (1) substituted by section 271 read with paragraph 163(a) of Schedule 1 of Act 28 of 2011 and by section 25(1) of Act 39 of 2013 effective on 1 March, 2014 and applicable in respect of tax periods commencing on or after that date]

14     . . . . . .

[Section 14 repealed by section 271 read with paragraph 164 of Schedule 1 of Act 28 of 2011]