Core Legal Answer & Context: The M.P. Land Revenue Code, 1959, provides for the timely collection of land revenue and imposes consequences for defaults. If a person willfully fails to pay land revenue within one month after the stipulated period, the Sub-Divisional Officer (SDO) is authorized to impose a penalty. This penalty is calculated as a percentage of the outstanding arrears, serving as a deterrent against non-payment.

Relevant Statutes and Sections: M.P. Land Revenue Code, 1959, Section 147 (Penalty for arrears).

Important Landmark Cases: Not applicable for a direct statutory provision regarding penalties for revenue arrears.

Clear Conclusion: The Sub-divisional Officer may impose a penalty not exceeding 10%.