210.    Non-compliance subject to penalty

(1)     If SARS is satisfied that non-compliance by a person referred to in subsection (2) exists, SARS must impose the appropriate ‘penalty’ in accordance with the Table in section 211.

(2)     Non-compliance is failure to comply with an obligation that is imposed by or under a tax Act and is listed in a public notice issued by the Commissioner, other than-

(a)     the failure to pay tax subject to a percentage based penalty under Part C;

(b)     non-compliance in respect of which an understatement penalty under Chapter 16 has been imposed; or

(c)     the failure to disclose information subject to a reportable arrangement or mandatory disclosure penalty under section 212.

[Section 210 substituted by section 70 of Act 21 of 2012. Paragraph (c) substituted by section 40 of Act 33 of 2019]