A person who—
(a) without reasonable cause, contravenes a provision of this Act or the regulations for which no penalty is otherwise provided; or
(b) fails to give any notice, send any return or document that is required for the purpose of this Act,
commits an offence and is liable on summary conviction to a fine of $1000 and to a further fine of $100 for each day for which the contravention continues after a conviction is obtained.