A client was levied a fee for not buying a fical Electronic Signature Device(ESD) machine. The Minister of Finance latter issued an amnesty waving all penalties that were oustanding as at 1 December 2017. The Revenue Authority turned down the application on the basis that it(the amount) is a fine and not a penalty. The client latter bought the gadget before the Minister's amnesty pronouncement. Furthermore the client was submitting the VAT returns timeously.