The payment settlement date to observe in order to avoid the penalty is the first half of the year starting 1st Jan up to 28th Feb and for the second half of the year starting 1st July until 31st August every year. An E Notice which cost RM20.00 will be imposed to each owner for every half year and the full payment is required to be settled after 15 days claim notice is issued. If it still unpaid, the detention warrant will be issued in line with Section 148 (4), Act 171.