Sales Tax Assessment Act (No. 1) 1930
13Failure to register or give security
Start here
Get a plain-English read of 13
Turn the raw legal text into a practical explanation grounded in Sales Tax Assessment Act (No. 1) 1930.
13 Failure to register or give security
Any person carrying on business as a manufacturer or as a wholesale merchant who is required by or under section 11 to become registered and who refuses or fails, within or at the time specified by or under that section to become registered, or refuses or fails within the time so specified to apply for a fresh certificate, or, in either case, to give security to the satisfaction of the Commissioner if so required by the Commissioner is, in respect of each day on which he refuses or fails to become so registered, to apply for a fresh certificate or to give security to the satisfaction of the Commissioner (including the day of a conviction of an offence against this section or any subsequent day), guilty of an offence punishable on conviction by a fine not exceeding $250.