Clause 13

Section 94 of the principal Act is hereby amended by inserting immediately after subsection (2) thereof the following subsection: —“(2A) Where any person has been convicted of an offence for failing to comply with section 63 or 65C of this Act and such conviction is a second or subsequent conviction for the same year of assessment, he shall be liable to a further penalty of fifty dollars for every day during which the offence is continued after such conviction.”.