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    <title>Penalty for failure to comply with notice</title>
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    <description>Where an Assessing Officer is satisfied that a person has failed to comply with a notice under the relevant notice provision, the officer may direct payment of a penalty for each such failure, payable in addition to any banking cash transaction tax and any interest due.</description>
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      <description>Where an Assessing Officer is satisfied that a person has failed to comply with a notice under the relevant notice provision, the officer may direct payment of a penalty for each such failure, payable in addition to any banking cash transaction tax and any interest due.</description>
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