(2) Any person guilty of an offence under this section for which no other penalty is provided shall be liable on conviction to a fine not exceeding $1,000 and in default of payment to imprisonment for a term not exceeding 6 months.

[7/2007]

(3) Except in the case of a notice published in the Gazette under section 68(2), no person shall be liable to prosecution for an offence under this section in respect of failure to comply with the terms of any notice issued under the provisions of this Act unless the notice has been served on him personally or by registered post.

[2/92; 7/2007]

(4) Where any person has been convicted of an offence for failing to comply with section 44(16) and such conviction is subsequent to a conviction for an offence for failing to comply with section 44(15) in respect of the same year of assessment, he shall be liable to a further penalty of $50 for every day during which the offence is continued after such conviction.

[28/92; 7/2007]

(5) Where any person has been convicted of an offence under section 65C and such conviction is a second or subsequent conviction in respect of the same information required for the same period, he shall be liable to a further penalty of $50 for every day during which the offence is continued after such conviction.

[28/92]

(6) The Comptroller may compound any offence punishable under this section, and may before judgment stay or compound any proceedings thereunder.