Cap. 372 Art. 50Penalty for failure to comply with notice.

Every person who without sufficient cause -

(a) fails to comply with the requirements of a notice, intimation, request or demand note given or made to him or served upon him under the Income Tax Acts; or

(b) fails to attend in answer to a notice issued to him under the Income Tax Acts or having attended fails to answer any question lawfully put to him, shall be guilty of an offence and shall be liable on conviction to a fine (multa) of not less than twenty-three euro (23) and not exceeding ten thousand euro, and to a further fine (multa) not exceeding two hundred euro for every day during which the default continues after conviction.