(1) Where any person fails within the specified time to comply with a notice issued under section 87(1) requiring him or her to— (Amended by Act 2 of 2009)
(a) furnish returns or information under paragraph (a);
(b) produce books of account or documents under paragraph (b); or
(c) attend the Comptroller for examination under paragraph (c),
of that section, whether in relation to himself or herself or any other person he or she is liable to a penalty not exceeding $500.
(2) Where an employer fails to furnish the return in accordance with Schedule 4, he or she is liable to pay a penalty of five hundred dollars for every month or part thereof that the return remains unfurnished. (Inserted by Act 2 of 2009 and amended by Act 1 of 2010)