s 27 Late returns and non‑compliant record keeping, etc.
27.—(1) A taxable person —(a) who is required to lodge a return and any accounts or statements with the Commissioner under section 22 or 23; and (b) who intentionally or negligently fails to lodge the return, accounts or statements with the Commissioner within the time delimited by section 22 or under section 23 or as extended under section 21(4), shall be guilty of an offence. (2) A taxable person —(a) who is subject to any requirement under section 24 to keep or retain any accounts, statements or records; and (b) who intentionally or negligently contravenes the requirement to keep or retain the accounts, statements or records, shall be guilty of an offence. (3) A person who is guilty of an offence under subsection (1) or (2) shall be liable on conviction to a fine not exceeding $5,000.