s 61 Penalty for failure to register
61. Any person who —(a) fails to comply with paragraph 4, 5, 6 or 15(2) and (3) of the First Schedule (duty to notify liability for registration or change in nature of supplies, etc., by a person exempted from registration); or (b) fails to apply for registration as required by the First Schedule, shall be guilty of an offence and shall on conviction — (c) pay a penalty equal to 10% of the tax due in respect of each year or part thereof beginning on the date on which the person is required to make the notification or to apply for registration, as the case may be; (d) be liable to a fine not exceeding $10,000; and (e) be liable to a further penalty of $50 for every day during which the offence continues after conviction.[42/2020]