Section 22

any operator or agent fails to apply for registration;

any registered person fails to furnish a return; or

any registered person furnishes a return which appears to the Director General to be incomplete or incorrect, the Director General may assess to the best of his judgement the amount of departure levy due and payable, and the penalty payable under subsection 20(2), if any, by such person, and the Director

General shall notify such person of the assessment in writing.

The assessment under subsection (1) shall not be made more than six years from the date on which the departure levy was due and payable.