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    <description>Section 69 permits filing or registration of required documents or returns within a specified extended period on payment of an additional fee calculated per day in addition to the normal filing fee, and allows acceptance after that extended period on payment of fees and additional fees without prejudice to other actions or liabilities. Section 70 provides that for a second or subsequent offence by an LLP, partner or designated partner, imprisonment (where prescribed) continues and monetary punishment for offences with fines is increased to twice the original amount, imposing enhanced financial liability on the LLP and its partners.</description>
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