88. Tax invoices etc.
A person who —
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(a) issues a false invoice or false sales receipt;
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(b) uses a false taxpayer identification number;
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(c) fails to provide a tax invoice, sales receipt, tax credit note, or tax debit note, or provides one otherwise than as provided for in sections 34 and 35,
is liable to a penalty of $5,000 for the first instance, $10,000 for the second instance, $15,000 for the third instance and $25,000 for the fourth and any subsequent instance.