If the WRA is not satisfied that the taxpayer has complied with the suspension conditions, the suspended penalty (or part of the penalty that was suspended) becomes payable.
Os nad yw ACC yn fodlon bod y trethdalwr wedi cydymffurfio â’r amodau gohirio, daw’r gosb a ohiriwyd (neu ran o’r gosb a ohiriwyd) yn daladwy.