If the tax amount is not filed within the time limit as per section 4, the tax officer shall fine as follows:

(a) Up to five percent of the tax amount for the first thirty days after the deadline for filing is exceeded.

(B) Up to forty-five days after that at the rate of up to ten percent of the tax amount.

(C) Then until the end of that financial year at the rate of up to twenty percent of the tax amount.