(1) Any person who—
(a) being an employer—
(i) within the prescribed time, fails to register as an employer, or to notify any change of address or to notify that he or she has ceased to be an employer,
(ii) within the prescribed time, fails to deduct any amount of tax from remuneration paid to an employee,
(iii) within the prescribed time, fails to pay to the Comptroller any amount of tax deducted from remuneration paid to an employee,
(iv) fails to comply with any direction issued by the Comptroller under Schedule 4,
(v) fails to maintain a record of remuneration paid to his or her employees and tax deducted therefrom,
(vi) within the prescribed time, fails to deliver to any employee a certificate of tax deducted from remuneration,
(vii) within the prescribed time, fails to furnish to the Comptroller an annual return of tax deductions and remittances; or
(b) being an employee, within the prescribed time, fails to lodge the further declaration required by paragraph 3(5)(b) of Schedule 4 upon ceasing to be entitled to any of the deductions or allowances claimed by him or her in a declaration previously furnished by him or her in respect of that year of income,
commits an offence and is liable on summary conviction to a fine of $1,000 or to imprisonment for one year.