These penalties are set out in the Landfill Disposals Tax (Administration) (Wales) Regulations 2018, part 2, regulation 8 ‘Penalty for failure to comply with requirements relating to evidence’.
Nodir y cosbau hyn yn Rheoliadau Treth Gwarediadau Tirlenwi (Gweinyddu) (Cymru) 2018, rhan 2, rheoliad 8 'Cosb am fethu â chydymffurfio â gofynion sy'n ymwneud â thystiolaeth'.