73 penalty invoice

[BCerki]

card: bcgov/cas-compliance#73

This PR:

• refactors the compliance generate invoice function so we can reuse it for payment invoices too
• tweaks to invoice.ts so we can reuse
• vitests for the penalty summary component
• context for the penalty invoice
• error class for penalty invoice
• endpoint for penalty invoice/pdf (currently just hits a breakpoint because Compliance/Penalty persistence - follow up to #74 & #191 cas-compliance#271 isn't in yet)
• might need a payment invoice-specific html, but the general invoice one might work with the context too