32C.—(1) (a) A licensed bookmaker who fails or neglects to pay any sum payable by him in respect of a levy or charges due under this Act may have any permit granted to him under section 29 of this Act suspended or revoked by the Board.

(b) The Board may restore any such permit where it is satisfied that all arrears of levy and charges due under this Act (including interest at an appropriate percentage rate) have been paid.

(2) Every levy or charge payable by any person shall be recoverable from that person by the Board as a simple contract debt in any court of competent jurisdiction.

(3) (a) Where a licensed bookmaker is found not to have paid levy or charges due under this Act or not to have made proper returns to the Board in respect of such levy or charges or both for a period of one month, the Board may make an assessment of levy or charge due and may charge interest at an appropriate rate from the day on which any such levy or charge first became due and in doing so shall have regard to the level of interest rates generally in the State.

(b) (i) Subject to subparagraph (ii) of this paragraph, interest at an appropriate percentage rate to be charged by the Board under this section shall be 10 per cent. per annum.

(ii) The Board may, with the consent of the Minister, if it is satisfied that the appropriate percentage rate for the time being standing specified in this section, ought, having regard to the level of rates of interest generally in the State, to be varied, by regulations vary the rate of interest so standing specified and this section shall have effect in accordance with the terms of any such regulations.

(4) (a) Whenever it is proved to the satisfaction of the Board that a bet in respect of which a levy or a charge is payable has become a void bet the Board may, subject to such conditions as it thinks fit to impose, either, as the case may require, repay the levy or charge paid or remit the levy or charge chargeable in respect of such bet.

(b) In this paragraph "void bet" means a bet placed either on a greyhound in a race at a race track or on another event which has been abandoned, declared void for any reason other than the mutual consent of the parties thereto or postponed to another day.]