s 131 Offences and penalties
131. —(1) A person who without lawful excuse — ( a ) refuses or neglects to do anything the person is by this Act or the rules required to do; ( b ) fails to comply with the requirements of any notice served on the person under this Act or the rules; or ( c ) acts in contravention of any provision of this Act or the rules, shall be guilty of an offence. [10/2017] (2) Any person who, under this section or any other provision of this Act or the rules, is guilty of an offence shall be liable on conviction, where no special penalty is provided — ( a ) in the case of a first offence — to a fine not exceeding $1,000 or to imprisonment for a term not exceeding 3 months or to both; and ( b ) in the case of a second or subsequent offence — to a fine not exceeding $2,000 or to imprisonment for a term not exceeding 6 months or to both. [10/2017] —(1) A person who without lawful excuse — ( a ) refuses or neglects to do anything the person is by this Act or the rules required to do; ( b ) fails to comply with the requirements of any notice served on the person under this Act or the rules; or ( c ) acts in contravention of any provision of this Act or the rules, shall be guilty of an offence. [10/2017] (2) Any person who, under this section or any other provision of this Act or the rules, is guilty of an offence shall be liable on conviction, where no special penalty is provided — ( a ) in the case of a first offence — to a fine not exceeding $1,000 or to imprisonment for a term not exceeding 3 months or to both; and ( b ) in the case of a second or subsequent offence — to a fine not exceeding $2,000 or to imprisonment for a term not exceeding 6 months or to both. [10/2017]