60Offences and penalties

### 60 Offences and penalties > > (1)  A person must not – > > > > > > (a) fail to provide any information required of him or her by the Valuer-General under this Act; or > > > > > > > (b) knowingly give or furnish any notice, return or information which is false or misleading in any material particular; or > > > > > > > (c) contravene any provision of this Act which is applicable to him or her. > > > > Penalty:  Fine not exceeding 50 penalty units. > > > (2)  Proceedings for an offence against this Act may be instituted at any time within 12 months after the offence is committed. > > > (3)  On the conviction of a person for failing or refusing to give or provide a notice, return or information required by or under this Act to be given or provided to the Valuer-General by that person, the court before whom that person is convicted must, in addition to any penalty which it may think fit to impose, order that person to give or provide, within the time specified in that behalf by the court, the notice, return or information which he or she so failed or refused to give or provide. > > > (4)  A person who fails to comply in all respects with the requirements of an order under [subsection (3)](#GS60@Gs3@EN) is guilty of an offence and liable on summary conviction to a fine not exceeding 50 penalty units.