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    <title>Penalty for failure to furnish prescribed return</title>
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    <description>Penalty for failing to furnish a prescribed return under the Banking Cash Transaction Tax is a daily monetary sanction where an assessee does not file the return required by subsection (1) of section 98 or by notice under subsection (2), payable for every day during which the failure continues.</description>
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      <description>Penalty for failing to furnish a prescribed return under the Banking Cash Transaction Tax is a daily monetary sanction where an assessee does not file the return required by subsection (1) of section 98 or by notice under subsection (2), payable for every day during which the failure continues.</description>
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