Pearse Doherty (Donegal, Sinn Fein) | Oireachtas source

I have a couple of other questions. What penalty is applied to people who fail to declare that their property is vacant and therefore do not pay what they are liable to on 1 January 2024? Does that penalty increase each year? If we take somebody whose liability was €500 who did not self-declare in the first year, that person would have an accumulated liability of €1,000 in the second year. What is the penalty if such a person only declares in the second or third year? What additional charge applies?