Any person who—
(a) fails to deduct withholding tax from a payment—
(i) to a non-resident, to which section 76 and Schedule 3 apply,
(ii) to any person, to which sections 53(5) or 63(14) apply;
(b) fails to deduct tax from a payment to a contractor, to which section 78 applies; or
(c) within the prescribed time, fails to pay to the Comptroller any amount deducted in accordance with the provisions referred to in paragraphs (a) and (b),
commits an offence and is liable on summary conviction to a fine of $1,000 or to imprisonment for one year.