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.