13Offence—failure to register, furnish returns or keep records

13 Offence—failure to register, furnish returns or keep records

13 Offence—failure to register, furnish returns or keep records

(1A) A person who fails to register or keep registration details up-to-date in compliance with section 10 is guilty of an offence.

Maximum penalty—100 penalty units.

(1) A person who fails to furnish a return in compliance with section 11 or who in purported compliance with that section furnishes a return containing information that the person knows (or ought reasonably to know) is false or misleading in a material particular is guilty of an offence.

Maximum penalty—

(a) in the case of a first offence—500 penalty units, or

(b) in the case of a second or subsequent offence—5,000 penalty units.

(2) A person who fails to keep and retain records in compliance with section 12 or who in purported compliance with that section makes a record containing information that the person knows (or ought reasonably to know) is false or misleading in a material particular is guilty of an offence.

Maximum penalty—

(a) in the case of a first offence—500 penalty units, or

(b) in the case of a second or subsequent offence—5,000 penalty units.

(3) It is a defence to a prosecution for a failure to keep and retain records in compliance with section 12 if the defendant proves that the defendant had a reasonable excuse for the failure.

s 13: Subst 2009 No 11, Sch 1 [13]. Am 2012 No 92, Sch 1 [4]; 2016 No 12, Sch 2 [16].