CTHIn ForceAct
Taxation Administration Act 1953
8VPenalties for offences against sections 8T and 8U
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#### 8V Penalties for offences against sections 8T and 8U
(1) Subject to subsection (2), an offence against section 8T or 8U is punishable on conviction by a fine not exceeding 50 penalty units or imprisonment for a period not exceeding 12 months, or both.
(2) Where:
(a) a person is convicted of an offence against section 8T or 8U; 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 100 penalty units or imprisonment for a period not exceeding 2 years, or both.