CTHIn ForceAct
Taxation Administration Act 1953
8MPenalties for offences against subsections 8K(1) and (1B) and 8L(1) and (1A)
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#### 8M Penalties for offences against subsections 8K(1) and (1B) and 8L(1) and (1A)
(1) Subject to subsection (2), an offence against subsection 8K(1) or (1B) or 8L(1) or (1A) is punishable on conviction by a fine not exceeding 20 penalty units.
(2) Where:
(a) a person is convicted of an offence against subsection 8K(1) or (1B) or 8L(1) or (1A); 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.