Penalty for failure to furnish information: fines and continuing daily penalties for false or omitted returns. Failure to furnish information or returns required under section 151, without reasonable cause, or wilfully furnishing false information is subject to a monetary fine, with an additional daily penalty for continuing offences capped by an overall maximum; the provision distinguishes omission without reasonable cause from deliberate falsehood and prescribes single and continuing offence sanctions to secure compliance.