46Failure to furnish returns or information

46 Failure to furnish returns or information (1) A person who fails to deliver or furnish a statement or information required by or under this Act to be delivered or furnished, or to comply with a requirement of the Secretary or an authorized person made under this Act, is guilty of an offence. Maximum penalty: 40 penalty units. (1A) An offence against this section for failing to deliver a statement required by section 12(1) to be delivered is a regulatory offence. (2) A prosecution for an offence against this section may be commenced at any time.