Calculation of penalties for conservancy and service charges and licence fees in arrears
2.—(1)  Subject to paragraph (2), where any conservancy and service charge or licence fee payable in respect of any commercial, communal or residential property by any tenant, owner or licensee to the Town Council of Pasir Ris-Punggol is in arrears, the tenant, owner or licensee, as the case may be, shall be liable to pay to the Town Council for every month in which there is an arrear a penalty calculated at the rate of —
(a)1% on the amount of the conservancy and service charge due and unpaid each month in respect of a residential property; and
(b)5% on the amount of the conservancy and service charge or licence fee due and unpaid each month in respect of a commercial or communal property.
(2)  The minimum penalty payable each month on any outstanding conservancy and service charge or licence fee under paragraph (1) shall be —
(a)$1 for 1-room flats;
(b)$2 for 2-room flats;
(c)$3 for 3-room flats;
(d)$4 for 4-room flats (inclusive of Design and Build 4-room flats);
(e)$5 for 5-room flats (inclusive of Design and Build 5-room flats), executive apartments (inclusive of Design and Build executive apartments), maisonettes and multi-generation properties (Type A/B/C); and
(f)$30 for commercial or communal properties.
(3)  A penalty determined in accordance with paragraphs (1) and (2) shall be payable for every month in which any conservancy and service charge or licence fee is in arrears on the last day of that month and shall be accumulative until payment is made by the tenant, owner or licensee.
(4)  For the purpose of ascertaining the date on which any conservancy and service charge or licence fee is deemed fully paid, all moneys tendered by any tenant, owner or licensee towards payment of the conservancy and service charges or licence fees will first go towards satisfaction of the longest outstanding charge or fee, followed by the next in time and so forth in the order in which the charges or fees were first imposed.