INCOME TAX ACT 1967 (ACT 53)
PART VIII - OFFENCES AND PENALTIES
Section 125. Recovery of penalties imposed under Part VIII.
(1) Special penalties imposed under subsection 113 (1) or 114 (1) shall be recoverable in the same way as fines imposed on conviction.
(2) Any penalty imposed on any person under subsection 112 (3) or 113 (2) shall be collected as if it were part of the tax payable by that person, but shall not be treated as tax so payable for the purposes of any provision of this Act other than sections 103 to 106.
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