Yakin Consultancy Sdn Bhd providing management consultancy on various corporate matters since 2000. The company is a service tax registrant with RMC, taking effect on 1.9.2019. For the taxable period 1.9.2019 to 31.10.2019, the company is required to pay service tax of RM16,000 by 30.11.2019.The company makes the following payments: RM 31.10.2019 6,000 11.11.2019 3,000 16.12.2019 5,000 The director of the company, Sam wishes to know the service tax risk. Required: (i) Calculate the relevant penalty on a late payment. [6 marks] (ii) Advice Sam on his service tax risk.