False or incomplete filings now attract the same penalty as failure to furnish required information.

Amendment expands liability under section 15A to treat the act of furnishing or filing false, incorrect or incomplete information, returns, reports, books or other documents as equivalent, for penalty purposes, to failing to furnish required information, by inserting mirror language into both clause (a) and clause (b) so that misleading or partial material is expressly subject to the same penalty regime as omission or late submission.

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