70Penalty for failure to furnish return etc.

#### 70 Penalty for failure to furnish return etc. (1) Where a person refuses or fails, when and as required under or pursuant to this Act or the regulations to do so: (a) to furnish a return, or any information, relating to a matter or thing: (b) to lodge an instrument for assessment; or (c) to cause an instrument to be duly stamped; the person is liable to pay, by way of penalty, an additional amount equal to double the amount of duty or tax payable by the person in respect of the matter, thing or instrument, as the case may be. (2) Where: (a) a person: (i) makes a statement to a taxation officer, or to a person other than a taxation officer for a purpose in connection with the operation of this Act or the regulations, that is false or misleading in a material particular; or (ii) omits from a statement made to a taxation officer, or to a person other than a taxation officer for a purpose in connection with the operation of this Act or the regulations, any matter or thing about which the statement is misleading in a material particular; and (b) the duty or tax properly payable by the person exceeds the duty or tax that would have been payable by the person if it were assessed or determined on the basis that the statement were not false or misleading, as the case may be; the person is liable to pay, by way of penalty, an additional amount equal to double the amount of the excess. (3) Where, but for this subsection, an additional amount, being an amount less than $20, is payable by a person under this section in respect of an act or omission, then, by force of this subsection, the amount of the additional amount shall be taken to be $20. (4) The Commissioner shall make an assessment of the additional amount payable by a person under this section, and shall, as soon as practicable after the assessment is made, cause notice in writing of the assessment to be given to the person. (5) Nothing in this Act shall be taken to preclude notice of an assessment made in respect of a person under subsection (4) from being incorporated in notice of any other assessment made in respect of the person under this Act. (6) The Commissioner may, in the Commissioner’s discretion, remit the whole or any part of an additional amount payable by a person under this section, but, for the purposes of the application of subsection 33(1) of the Acts Interpretation Act 1901 to the power of remission conferred by this subsection, nothing in this Act shall be taken to preclude the exercise of the power at a time before an assessment is made under subsection (4) of the additional amount. (7) A reference in subsection (2) to a statement made to a taxation officer is a reference to a statement made to a taxation officer orally, in writing, in a data processing device or in any other form and, without limiting the generality of the foregoing, includes a statement: (a) made in an application, certificate, declaration, notification, objection, return or other document made, given or furnished, or purporting to be made, given or furnished, under or pursuant to this Act or the regulations; (b) made in an instrument lodged for assessment under or pursuant to this Act or the regulations; (c) made in answer to a question asked of a person under or pursuant to this Act or the regulations; (d) made in any information furnished, or purporting to be furnished, under or pursuant to this Act or the regulations; or (e) made in a document furnished to a taxation officer otherwise than under or pursuant to this Act or the regulations; but does not include a statement made in a document produced pursuant to paragraph 61(2)(c). (8) A reference in subsection (2) to a statement made to a person other than a taxation officer for a purpose in connection with the operation of this Act or the regulations is a reference to such a statement made orally, in writing, in a data processing device or in any other form and, without limiting the generality of the foregoing, includes such a statement: (a) made in an application, certificate, declaration, notification or other document made, given or furnished to the person; (b) made in answer to a question asked by the person; or (c) made in any information furnished to the person. (9) In this section: > data processing device means any article or material from which information is capable of being reproduced with or without the aid of any other article or device. > taxation officer means a person exercising powers, or performing functions under, pursuant to or in relation to this Act or the regulations.