Failure to furnish required information triggers penalty and continuing daily fines subject to a statutory cap. Where a person required to furnish information or a return under section 151 either without reasonable cause fails to furnish the required information or ... Summary
Failure to furnish required information triggers penalty and continuing daily fines subject to a statutory cap.
Where a person required to furnish information or a return under section 151 either without reasonable cause fails to furnish the required information or wilfully furnishes false information, the statute imposes a monetary fine and authorises an additional continuing daily fine for offences continuing after the first day, subject to an overall maximum limit.
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