8RPenalties for offences against sections 8N and 8Q

#### 8R Penalties for offences against sections 8N and 8Q (1) Subject to subsection (2), an offence against section 8N or 8Q is punishable on conviction by a fine not exceeding 30 penalty units. (2) Where: (a) a person is convicted of an offence against section 8N or 8Q; (b) in a case where the person is a natural person—the Commissioner has elected under subsection 8S(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 a relevant offence; 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.