No. 1/2019 Finance PART VI Mines and Minerals 24 Amendment of section 37A of Cap. 23:04 Section 37A (“Collection of mining royalties”) of the Finance Act [Chapter 23:04] is amended by the insertion of the following subsections after subsection (3)— “(4) As soon as it comes to the notice of the Commissioner that any person responsible for remitting royalties timeously in terms of subsection (2) has failed to do so, the Commissioner shall serve upon that person notice to pay double the amount of the royalties payable (hereinafter called “the primary civil penalty”). (5) A person upon whom the Commissioner has served a notice in terms of subsection (1) and who fails without just cause to comply with the notice within the first seven (7) days of the period of one hundred and eighty-one (181) days referred to in paragraph (a) below, shall— (a) be liable for a secondary civil penalty of thirty United States dollars (or the maximum monetary figure specified from time to time for level 4, whichever is the lesser amount) for each day the person remains in default, not exceeding a period of one hundred and eighty-one (181) days: (b) if the person continues to be in default after the period specified in paragraph (a), be guilty of an offence and liable on conviction to a fine not exceeding level 10 or to imprisonment for a period not exceeding six months or to both such fine and such imprisonment. (6) A primary and secondary civil penalty that becomes payable by the infringer shall constitute a debt due by the infringer to the Zimbabwe Revenue Authority and shall, at any time after it becomes due, be recoverable in a court of competent jurisdiction by proceedings in the name of the Authority. (7) The primary and secondary civil penalty shall be paid into and form part of the funds of the Consolidated Revenue Fund.”. 25 Application of paragraph 1 of Schedule to Chapter VII of Cap. 23:04 For the purpose of arriving at the value of the reduced royalty on incremental output of gold as provided in paragraph 1 of the Schedule to Chapter VII of the Finance Act [Chapter 23:04] (which fixes the rates of royalties for the purposes of section 245 of the Mines and Minerals Act [Chapter 21:05]), the value of the gold output in question shall be based on the average prices realised for the gold in the year of assessment in which the reduced royalty is claimed. This provision has effect from the year of assessment ending on the 31st December, 2014, and applies to every subsequent year of assessment. PART VII Revenue Authority 26 New Part substituted for Part IIIA in Cap. 23:11 The Revenue Authority Act [Chapter 23:11] is amended by the repeal of Part IIIA and the substitution of— 14 2019