In some circumstances, more than one penalty may be due to the WRA where a taxpayer has failed to comply with the obligations of the devolved tax legislation.
Mewn rhai amgylchiadau, efallai y bydd angen talu mwy nag un gosb i ACC pan fydd trethdalwr wedi methu cydymffurfio â'r rhwymedigaethau yn y ddeddfwriaeth treth ddatganoledig.