(1) Any person who—
(a) fails or neglects to furnish to the Comptroller any return or document as and when required under this Act;
(b) fails to comply with the requirements of any notice in writing served on him or her under this Act;
(c) refuses or neglects to answer truly and fully any questions put to him or her or to supply any information required from him or her in relation to his or her assessable income or the assessable income of any other person;
(d) fails to keep a proper record of his or her transactions or to preserve any books of account or documents as required under section 90;
(e) fails to disclose in any return of income made by him or her any assessable income accrued to him or her or any material facts which should have been disclosed;
(f) signs any return or document rendered to the Comptroller without reasonable grounds for believing that return or document or any part thereof to be correct; or
(g) obstructs or hinders any person appointed or employed under this Act in the discharge of his or her duties,
commits an offence and is liable summarily to a fine of $1,000 or to imprisonment for one year.
(2) Every person who, having been convicted under subsection (1) of failing to do anything required to be done by him or her under this Act, fails within any further period specified by the Comptroller in a notice served on him or her, to comply with the requirements of that notice, commits a further offence and is liable summarily for each day during which the offence continues to a fine of $50 or to imprisonment for one month.