Winter (M) Sdn Bhd is a licensed manufacturer of taxable goods under the Sales Tax Act 2018. The company sold taxable goods of RM250,000 and RM290,000 in November 2020 and December 2020 respectively.

If the sales tax return for the above transactions was only submitted on 29 May 2021, compute the penalty imposed by the authorities for the late payment of sales tax. (5 marks)