Five or six years ago when I still paid by cheque SARS penalised me for a late payment. I showed them the two cheques for the two cc's and explained that they were both in the same envelope, but one had been stamped received on Friday the 6th and the other on Monday the 9th. I explained that the cheques were dropped into the postbox at SARS on the evening of the Thursday the 5th. They were not interested in the slightest. Arguing the point over the course of the following month was a complete waste of time and effort and eventually I simply had to pay the penalty plus interest.