(1) Every person who has given an address for service of notices, whether in a return of income or otherwise and who subsequently changes such address shall, within one month after such change, notify the Comptroller in writing of his or her new address for service of notices.
(2) The address for service of notice last given to the Comptroller by any person shall, for all purposes of the Act, be his or her address for service of notices.
(3) Where no address for service of notices has been given, or where the Comptroller's records disclose that any person has changed his or her address and has failed to notify the Comptroller of such change, then the address of such person as described in any record in the Comptroller's possession is a sufficient address for service of notices.
(4) In any criminal proceedings which may be taken for failure to furnish a return of income against any person liable to furnish such a return it shall be no defence by such person that he or she has not received from the Comptroller—
(a) a form for the return of income; or
(b) any notice calling upon him or her to furnish such return.
(5) In any criminal proceedings which may be taken against any person for failure to comply with any other request or notice by the Comptroller it shall be no defence by such person (who has failed to notify the Comptroller of a change of address) that he or she has used a different address in any correspondence with or application to the Comptroller after such change of address has occurred.