531AAK. Returns and payments by chargeable persons

(1) Within 23 days from the end of an accounting period a chargeable person shall prepare and deliver to the Revenue Commissioners a return and self-assessment and remit to the Revenue Commissioners all amounts due to be charged under section 531AAH.

(2) The return required under subsection (1) shall contain the particulars required by it which shall include—

(a) the sum of the open market values, on the supply date, of concrete products supplied in the accounting period, and

(b) the amount of defective concrete products levy due for the accounting period.

(3) A return shall be required to be made by a chargeable person for an accounting period notwithstanding that no defective concrete products levy is due to be remitted by the chargeable person in that accounting period.

(4) Every return shall be in a form prescribed by the Revenue Commissioners and shall include a declaration to the effect that the return is correct and complete.

(5) A return shall be made by electronic means and the relevant provisions of Chapter 6 of Part 38 shall apply.

(6) Notwithstanding the requirements of subsection (2), where a chargeable person is aware or becomes aware that a return required under subsection (1) contains an error or omission an amended return shall be submitted by the chargeable person.

(7) A chargeable person who fails to file a return as required by this section shall be liable to a penalty not exceeding €4,000 for each such failure.