TAXATION ADMINISTRATION ACT 1953 - SECT 8V Penalties for offences against sections 8T and 8U

TAXATION ADMINISTRATION ACT 1953 - SECT 8V

  (1)   Subject to subsection   (2), an offence against section   8T or 8U is punishable on conviction by a fine not exceeding 50 penalty units or imprisonment for a period not exceeding 12 months, or both.

  (2)   Where:

  (a)   a person is convicted of an offence against section   8T or 8U; and

  (b)   the court before which the person is convicted is satisfied that the person has previously been convicted of a relevant offence;

the penalty that the court may impose in respect of the first - mentioned offence is a fine not exceeding 100 penalty units or imprisonment for a period not exceeding 2 years, or both.