Section 148

If any sum payable under this Ordinance or any bylaw or regulation made hereunder (other than a sum payable in respect of rates) remains unpaid after the expiration of the period prescribed for payment, a surcharge of not exceeding such amount as may be fixed by regulations made under section 172, shall be payable by the person liable to pay the said sum, and shall be recoverable in the same manner as the said sum.