(1) A person who is required under this Chapter to make a self assessment in a return prepared and delivered under Chapter 3 for a chargeable period and who does not make the self assessment in the return shall be liable to a penalty of €250.
(2) A person who is required under this Chapter to amend a self assessment in a return amended by notice under section 959V for a chargeable period and who does not amend the self assessment in the return shall be liable to a penalty of €100.