Alternatively, in addition to the fixed £300 and ‘up to’ £60 daily penalties, the taxpayer may be liable to an additional penalty amount.
Neu, yn ychwanegol i’r gosb sefydlog o £300 a ‘hyd at’ £60 o gosb ddyddiol, gall y trethdalwr fod yn agored i swm ychwanegol o gosb.