Cap. 395 Art. 61Failuretoapplyfor registration or to keep or deliver records and returns.

Any person who -

(a) fails to apply for registration at the time and in the manner required by this Act; or

(b) fails to keep or to store records, documents and accounts for the time and in the manner required by this Act or any regulations made under this Act; or

(c) fails to furnish a tax return or any additional return, statement or information or to produce any books, records, documents and accounts when required to do so in virtue of this Act or of any regulation made thereunder;

shall be guilty of an offence, and shall, on conviction, be liable to a fine (multa) of not less than two hundred and thirty-two euro and ninety-four cents (232.94) and not exceeding six hundred and ninety-eight euro and eighty-one cents (698.81), and the court shall order the offender to comply with the law within a time sufficient every day that the default continues after the lapse of the time fixed by the court.