law: 101. Penalty in case of default of payment of taxes.
  (1) If the person liable for the payment of any tax does not, within thirty days of the service of the notice of demand under section 100 pay the sum due and if no appeal is preferred against such tax, he shall be deemed to be in default.
  (2) When the person liable for the payment of any tax is deemed to be in default under sub-section(1), such sum not exceeding twenty per cent. of the amount of the tax as may be determined by the Chairperson, may be recovered from him by way of penalty, in addition to the amount of the tax and the notice fee, payable under sub-section (2) of section 100.
  (3) The amount due as penalty under sub-section (2) shall be recoverable as an arrear of tax under this Act.