42Offences

#### 42 Offences (1) Any person who: (a) fails or neglects duly to furnish any return or information or to comply with any requirement of the Commissioner as and when required by this Act or the Regulations thereunder, or by the Commissioner; (b) without just cause shown by him refuses or neglects duly to attend and give evidence when required by the Commissioner or any officer duly authorized by him, or to answer truly and fully any questions put to him, or to produce any book or papers required of him by the Commissioner or any such officer; (c) makes or delivers a return which is false in any particular or makes any false answer whether orally or in writing; or (d) contravenes any provision of this Act for the contravention of which no penalty is expressly provided; shall be guilty of an offence. Penalty: Not less than Four dollars or more than Two hundred dollars. (2) In any prosecution, for an offence against paragraph (c) of subsection (1) of this section, of any person who has not previously been convicted of an offence against this Act, it shall be a defence if the defendant proves: (a) that the return or answer to which the prosecution relates was prepared or made by him personally; and (b) that the false particulars were given or (as the case may be) the false statement was made through ignorance or inadvertence. (3) Any person who, after conviction for an offence against this section, continues to fail to comply with the requirements in respect of which he was convicted, shall be guilty of an offence and punishable as provided in section forty‑five of this Act.