ADVOKS GLOBAL · KENYA
Road Maintenance Levy Fund Act
6. Defaulting remitters to pay penalty
Edition: 2026-07-01 · In force
6. Defaulting remitters to pay penalty
(1)Where any amount of levy which is payable under this Act remains unpaid after the date when it becomes due and payable as specified in section 5(1), a penalty equal to three per centum of the unpaid amount shall be forthwith due and payable for each month or part thereof that the amount remains unpaid.(2)A penalty imposed under subsection (1) shall be recoverable as if it were a levy.