Clause 59

fails to comply with paragraphs 4, 5, 6 or 13(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

fails to apply for registration as required by the First Schedule,shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $10,000 and to a penalty equal to 10% of the tax due in respect of each year or part thereof commencing from the date on which he is required to make the notification or to apply for registration, as the case may be, and in the case of a continuing offence to a further fine not exceeding $50 for every day during which the offence continues after conviction.