If charging notices are issued to more than one taxpayer for the same unauthorised disposal, all those taxpayers are jointly and severally liable for the tax charged.
Os bydd hysbysiadau codi treth yn cael eu rhoi i fwy nag un unigolyn am yr un gwarediad heb ei awdurdodi, yna mae’r trethdalwyr hynny’n atebol ar y cyd ac yn unigol am y dreth a godir.