|110. Where any income tax payable by an employer under the provisions of this Chapter is in default, such employer shall pay in addition to such tax-
|(a) a penalty of a sum equivalent to ten per centum of such tax ; and |
Provided that the Commissioner-General may waive or reduce the amount of any such penalty payable by the defaulter if such defaulter proves to the satisfaction of the Commissioner-General that the failure to pay was due to circumstances beyond his control and that he has paid the amount of the tax in default and has furnished the declaration required to be furnished at the time of such payment.
|(b) where such tax is not paid before the expiry of six months after such tax has begun to be in default, a further penalty of a sum equivalent of fifteen per centum of such tax: |