Ignoring a Director Penalty Notice is a gamble you cannot afford. That 21-day...

https://delta-wiki.win/index.php/What_is_the_simplest_way_to_explain_lockdown_DPNs_to_a_non-finance_director%3F

Ignoring a Director Penalty Notice is a gamble you cannot afford. That 21-day clock starts the moment it is issued, not when you open it. If your BAS or SGC returns were lodged late, you are facing a lockdown DPN, meaning personal liability is immediate