Cap. 406 Art. 76Failure toapply for registration, or to keep or deliver records and returns.

Any person who -

(a) fails to apply for registration at the time and in the manner required by article 10 or 12;

(b) fails to keep or to store records, documents and accounts for the time and in the manner required by this Act or any regulations made under this Act;

(c) fails to furnish any tax return, additional return, statement or information when required to do so in virtue of this Act or of any regulations made under this Act;

(d) fails to produce or provide access to any books, records, documents, information and accounts, or fails to pay any tax or administrative penalty due when required to do so in virtue of this Act or of any regulations made under this Act;

(e) supplies goods or services having failed to provide the security requested by the Commissioner under article 63(5), shall, on conviction, be liable to a fine (multa) of not less than seven hundred euro (€700) and not exceeding three thousand and five hundred euro (€3,500) and, on a request by the prosecution, the court shall, in respect of an offence under paragraph (c), order the offender to comply with the law within a time sufficient for the purpose, but in any case not exceeding three months, and in default the offender shall be liable to the payment of a further fine (multa) of five euro (€5) for every day that the default continues after the lapse of the time fixed by the Court: Provided that the offender may, within thirty days after final judgement, apply to the Court which convicted him, requesting a total or partial remission of the penalty imposed under this article. The Court may grant a total or partial remission of such penalty provided that the prosecution, with the written concurrence of the Commissioner to be filed with any reply to such application, agrees to such request. Any such application shall be served on the prosecution which shall reply within fifteen working days from such notification.