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<h1>Penalty for failure to furnish information: fines and continuing daily penalties for false or omitted returns.</h1> 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.