8EPenalties for failure to comply with requirements under taxation law

#### 8E Penalties for failure to comply with requirements under taxation law (1) Subject to subsections (2) and (3), an offence against section 8C or subsection 8D(1) or (2) is punishable on conviction by a fine not exceeding 20 penalty units. (2) Subject to subsection (3), where: (a) a person is convicted of an offence against section 8C or subsection 8D(1) or (2); and (b) the court before which the person is convicted is satisfied that the person has previously been convicted of a relevant offence; the penalty that the court may impose in respect of the first‑mentioned offence is a fine not exceeding 40 penalty units. (3) Where: (a) a person is convicted of an offence against section 8C or subsection 8D(1) or (2); (b) in a case where the person is a natural person—the Commissioner has elected under subsection 8F(1) to treat the offence otherwise than as a prescribed taxation offence; and (c) the court before which the person is convicted is satisfied that the person has previously been convicted of 2 or more relevant offences; the penalty that the court may impose in respect of the first‑mentioned offence is a fine not exceeding 50 penalty units or imprisonment for a period not exceeding 12 months, or both.