(5)When a dealer or a person is in default or is deemed to be in default in making payment of tax and penalty, if any, he shall, in addition to the amount of arrears payable under the foregoing sub-sections, be liable to pay, by way of penalty, an amount which in the case of a continuing default may be increased, from time to time, so however, that total amount of penalty does not exceed the amount in arrears:Provided that before levying any such penalty, the dealer or the person aforesaid shall be given a reasonable opportunity of being heard.
