Penalty framework for failure to furnish required reports and for supplying inaccurate reporting, with escalating enforcement measures.

Section 271GB establishes penalties for reporting entities under section 286: escalating daily penalties for failure to furnish reports and daily penalties for failure to produce requested information or documents; higher daily penalties apply if default continues after service of an order. The prescribed authority may also direct a fixed penalty where a reporting entity provides inaccurate information-whether known at filing, discovered later but not corrected within the prescribed correction period, or supplied in response to a notice under section 286(6).

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