punitive provision meaning in English

罚款条款
罚则

If the requirements under the inland revenue ordinance " iro " are not complied with , the relevant punitive provisions empower the commissioner , depending on the nature and or the degree of culpability of the offence and at her discretion , to institute prosecution , to compound or to assess additional tax which is a form of penalty in respect of the offence
如任何人未有遵守税务条例的规定，有关的罚则赋予局长酌情权按违例行为的性质及或犯错程度，提出检控以罚款代替检控或评定补加税款后者是罚款的一种方式。
If the requirements under the inland revenue ordinance ( " iro " ) are not complied with , the relevant punitive provisions empower the commissioner , depending on the nature andor the degree of culpability of the offence and at her discretion , to institute prosecution , to compound or to assess additional tax ( which is a form of penalty ) in respect of the offence
如任何人未有遵守《税务条例》的规定，有关的罚则赋予局长酌情权按违例行为的性质及或犯错程度，提出检控、以罚款代替检控或评定补加税款（后者是罚款的一种方式）。