(1) The Chief Commissioner may, by written notice given to a person who is
required by a taxation law to keep a record or cause a record to be kept,
require the person to keep, or cause to be kept, such additional records as
are specified in the notice.
(2) A person who fails to comply with such a
notice is guilty of an offence.
: Maximum penalty--250 penalty units.
Note :
An offence against subsection (2) committed by a corporation is an executive
liability offence attracting executive liability for a director or other
person involved in the management of the corporation--see section 121.