10. Penalty for non-payment of tax.-
If an enrolled person or a registered employer fails, without reasonable cause, to make payment of any amount of tax within the required time or date as specified in the notice of demand, the prescribed authority may, after giving him a reasonable opportunity of being heard, impose upon him
1[a penalty equal to ten per cent., of the amount of tax due.]
Notes:
1. These words were substituted for the words "a penalty not exceeding fifty per cent of the amount of tax due” by Mah. Act No. 20 of 2002, w.e.f. 1.5.2002.