Mahligai Consultancy Sdn Bhd providing management consultancy on various corporate matters since 2000. The company is a service tax registrant with RMC, taking effect on 1 September 2021. For the taxable period 1.9.2021 - 31.10.2021, the company is required to pay service tax of RM16,000 by 30 November 2021. The company makes the following payments: RM 30 November 2021 6,000 11 December 2021 3,000 Required: 16 December 2021 5,000 A. Compute the relevant penalty on late payment. B. Advise Mahligai Consultancy Sdn Bhd for service tax risk. (16 marks)