PART 3Oversight and enforcement
Offences
42Offences relating to registration and information returns
1
It is an offence for a person who is required to provide information under section 8(1)—
a
to fail to provide the information on or before the date by which the person is required to do so, or
b
to provide information which is inaccurate or incomplete in a material particular.
2
It is an offence for a person to provide, in an application for registration under section 9, information which is inaccurate or incomplete in a material particular.
3
It is an offence for a person who is required to submit an information return under section 11 to—
a
fail to submit the return on or before the date by which the person is required to do so,
b
provide information which is inaccurate or incomplete in a material particular.
4
It is a defence for a person charged with an offence under subsection (1), (2) or (3) to show that the person exercised all due diligence to avoid committing the offence.
5
A person who commits an offence under subsection (1), (2) or (3) is liable on summary conviction to a fine not exceeding level 3 on the standard scale.