Failure to furnish statistics creates an offence carrying an initial fine and additional daily fines for continued non compliance.

Offence arises where a person required to furnish information either without reasonable cause fails to furnish the information or return, or wilfully furnishes information or a return known to be false. The provision prescribes an initial monetary penalty and an additional daily fine for each day the offence continues, subject to an overall maximum cap; it distinguishes non compliance without reasonable cause from deliberate falsehood and ties liability to the statutory obligation to furnish information.

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