18 not the owner of the vehicle, the owner thereof, to produce a duplicate receipt within seven days at such place as the police officer shall specify. (2) A person referred to in subparagraph (1) may sign and deliver to the police officer referred to in that subparagraph a document admitting that he or she is guilty of the said offence and deposit with such officer a fine equal to the amount of the carbon tax payable for the vehicle, and such person shall thereupon, subject to subparagraph (3), not be required to appear in court to answer the charge of having committed the said offence. (3) Section 356 of the Criminal Procedure and Evidence Act [Chapter 9:07] shall apply to the procedure to be followed in relation to an admission of guilt made under subparagraph (2). (4) The Zimbabwe Republic Police shall furnish to the Commissioner particulars of every person who has compounded or been convicted of an offence in terms of this paragraph.". 26 Amendment of Twenty-Ninth Schedule to Cap. 23:06 With effect from the 1st January, 2006, the Twenty-Ninth Schedule ("Banking Institution Levy") to the Income Tax Act [Chapter 23:06] is amended in paragraph 6 ("Penalty for nonpayment of levy") by the insertion of the following subparagraph after subparagraph (2)— "(3) If a defaulting banking institution referred to in subparagraph (1) does not pay the penalty in full on the date on which the default has ceased, interest, calculated at a rate to be fixed by the Minister by statutory instrument, shall be payable on so much of the penalty as remains unpaid by the banking institution during the period beginning on the date the default has ceased and ending on the date the penalty is paid in full, and such interest shall be recoverable by the Commissioner by action in any court of competent jurisdiction: Provided that in special circumstances the Commissioner may extend the time for payment of the penalty without charging interest.". 27 Amendment of Thirtieth Schedule to Cap. 23:06 With effect from the 1st January, 2006, the Thirtieth Schedule ("Intermediated Money Transfer Tax") to the Income Tax Act [Chapter 23:06] is amended in paragraph 6 ("Penalty for non-payment of intermediated money transfer tax") by the insertion of the following subparagraph after subparagraph (2)— "(3) If a defaulting financial institution referred to in subparagraph (1) does not pay the penalty in full on the date on which the default has ceased, interest, calculated at a rate to be fixed by the Minister by statutory instrument, shall be payable on so much of the penalty as remains unpaid by the financial institution during the period beginning on the date the default has ceased and ending on the date the penalty is paid in full, and such interest shall be recoverable by the Commissioner by action in any court of competent jurisdiction: Provided that in special circumstances the Commissioner may extend the time for payment of the penalty without charging interest.". 28 Amendment of Thirty-Second Schedule to Cap. 23:06 With effect from the 1st January, 2006, the Thirty-Second Schedule ("Property or Insurance Commission Tax") to the Income Tax Act [Chapter 23:06] is amended in paragraph 5 ("Penalty