s 25 Registered person to pay departure levy and penalty upon notified
(1) Where the amount of the departure levy and penalty, if any, have been assessed and notified to any registered person, it shall be deemed to be the amount of departure levy due and payable and penalty payable, if any, and may be recovered accordingly and the amount of departure levy and penalty, if any, shall be paid by the registered person, unless or except to the extent that the assessment has been withdrawn or reduced by the Director General. (2) The amount of departure levy due and payable and penalty payable shall be paid by the registered person whether or not that registered person applies for a review under section 59 against the assessment.