§ 54 — Offences relating to registrations

54.—(1) A person that fails to apply to register as a registered person where required by section 7 shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $5,000.(2) A person that fails to apply to register a business facility under the person’s operational control as a reportable facility where required by section 7 shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $5,000.

(3) A person that fails to apply to register a business facility under the person’s operational control as a taxable facility where required by section 7 shall be guilty of an offence and shall be liable on conviction to a fine that is the total of the following:(a)

10% of the tax for which the person would have been liable had the business facility been registered as a taxable facility;

(b)

an amount not exceeding $10,000,

and to a further penalty of $50 for every day or part of a day during which the offence continues after conviction.

(4) A person that, in relation to an application for registration under this Act, makes or causes to be made any statement or declaration that the person knows is false or misleading in any material particular, shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $5,000 or to imprisonment for a term not exceeding 6 months or to both.

(5) A person that, without reasonable excuse, fails to comply with section 9(2) shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $10,000.

—(1) A person that fails to apply to register as a registered person where required by section 7 shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $5,000.

(2) A person that fails to apply to register a business facility under the person’s operational control as a reportable facility where required by section 7 shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $5,000.

(3) A person that fails to apply to register a business facility under the person’s operational control as a taxable facility where required by section 7 shall be guilty of an offence and shall be liable on conviction to a fine that is the total of the following:(a)

10% of the tax for which the person would have been liable had the business facility been registered as a taxable facility;

(b)

an amount not exceeding $10,000,

and to a further penalty of $50 for every day or part of a day during which the offence continues after conviction.

(4) A person that, in relation to an application for registration under this Act, makes or causes to be made any statement or declaration that the person knows is false or misleading in any material particular, shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $5,000 or to imprisonment for a term not exceeding 6 months or to both.

(5) A person that, without reasonable excuse, fails to comply with section 9(2) shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $10,000.