34Offences

34 Offences

(1) A person shall not:

(a) fail or neglect 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 or by the Commissioner;

(b) without just cause shown by him refuse or neglect duly to attend and give evidence when required by the Commissioner or any person duly authorized by him, or truly and fully to answer any questions put to him, or to produce any book, document or paper required of him, by the Commissioner or any person so authorized; or

(c) make or deliver a return which is false in any particular or make any false answer, whether orally or in writing, to any question duly put to him by the Commissioner or any person duly authorized by him.

Penalty: Not less than $4 or more than $300.

(2) Upon the conviction of any person for an offence against this section, the Court may order him, within a time specified in the order, to do the act which he had failed or refused or neglected to do, and any person who does not duly comply with any such order shall be guilty of an offence.

Penalty: Not less than $20 or more than $400.

(3) An order under this section may be made orally by the Court or may be in writing, in which case it shall be served in the manner prescribed. (4) In any prosecution for an offence arising under paragraph (1)(c) of a person who has not previously been convicted of an offence against this Act, it shall be a defence if the defendant proves that the false particulars were given or the false answer was made through ignorance or inadvertence.