s 32 Penalties for non-compliance
32.—(1) Any person guilty of an offence under section 26A(3) (in relation to a contravention of section 26A(1)(b)), 26B(4) (in relation to a contravention of section 26B(2)(b) or (3)(b)), 27(2), 27A(2), 27B(2), 28(3), 29(3), 30(5) or 31A(3) shall be liable —(a) on the first conviction of that offence, to a fine not exceeding $10,000; and (b) on a second or subsequent conviction of an offence under the same provision (and the same contravention where applicable) or if the person was previously convicted of an offence under a related provision, to a fine not exceeding $20,000 and, in the case of a continuing offence, to a further fine not exceeding $1,000 for every day or part of a day during which the offence continues after that second or subsequent conviction.[24/2017; 23/2018] (2) The following apply for the purpose of subsection (1)(b):(a) for an offence under section 27(2) (in relation to a contravention of section 27(1)), a related provision is section 27(1) as in force immediately before 1 January 2018; (b) for an offence under section 28(3), a related provision is section 29(1) as in force immediately before 1 January 2018; (c) for an offence under section 29(3), a related provision is section 28(1), (2) or (3) as in force immediately before 1 January 2018; (d) for an offence under section 31A(3), a related provision is section 27(4)(a) (in relation to a resubmission of a report) or (b) or 29(4) (as the case may be) as in force immediately before 1 January 2018.[24/2017] (3) Any person guilty of an offence under section 26A(3) (in relation to a contravention of section 26A(1)(a)) shall be liable on conviction to a fine not exceeding $100,000.[24/2017] (4) Any person guilty of an offence under section 26B(4) (in relation to a contravention of section 26B(2)(a) or (3)(a)) shall be liable on conviction to a fine not exceeding $20,000 and, in the case of a continuing offence, to a further fine not exceeding $500 for every day or part of a day during which the offence continues after conviction.[24/2017] (5) Any person guilty of an offence under section 31 shall be liable on conviction to a fine not exceeding $5,000 or to imprisonment for a term not exceeding 3 months or to both.[24/2017]