Section 11

requiring employers to give notice of their liability to pay payroll tax, and the manner in which the notice shall be given;

the manner in which payroll tax or any part thereof is to be paid and collected and the manner in which the tax when paid and collected shall be accounted for;

the manner in which payroll tax due and unpaid is to be assessed and collected;

the keeping by employers chargeable with payroll tax of payroll records, payroll tax receipts and such other documents as may seem necessary, and preserving the same;

the disclosure to the Comptroller or to income tax officers or other persons duly authorised by the Comptroller of such information as may be required for the ascertainment of liability to payroll tax;

the production to and inspection and removal by persons authorised by the Comptroller of accounts, payroll records, books, receipts and other records for the purpose of satisfying themselves as to whether payroll tax has been duly paid;

the refund of any payroll tax paid in excess of the amount required by this Act or any regulations made thereunder;

matters consequential on the death of an employer or his becoming subject to any incapacity, in relation to any unpaid payroll tax;

the remission of any payroll tax; and

empowering the Comptroller to abate any penalty or compound any offence under such regulations or, before judgment, to stay and compound any proceedings thereunder.

a fine equal to double the amount of payroll tax due and unpaid; and

a further fine not exceeding $5,000 or a term of imprisonment not exceeding 3 years or both.