South Australian Consolidated Acts South Australian Consolidated Acts43—Failure to furnish returns and information etc
(1) Any person who
fails duly to furnish any return, document or information or to comply with
any requirement of the Commissioner as and when required by this Act or by
the Commissioner shall be guilty of an offence and liable to a penalty not
exceeding five hundred dollars and the court before which the person is
prosecuted for an offence under this subsection may, on application by or on
behalf of the Commissioner, order the person to furnish the Commissioner with
the return, document or information or to comply with any requirement of
the Commissioner, notwithstanding that the time within which the return,
document or information should have been furnished or the requirement should
have been complied with has elapsed.
(2) Any person who
fails to comply with an order of a court made under subsection (1) of
this section shall be guilty of an offence and liable to a penalty not
exceeding ten dollars for every day on which the failure occurs or continues
after the order takes effect, and if the person fails to comply with an order
that requires compliance therewith within or before a certain time, then,
notwithstanding that such time has elapsed, the failure shall be deemed to
continue so long as the return, document or information required to be
furnished has not been furnished or the requirement required to be complied
with has not been complied with.
(3) A prosecution for
an offence under subsection (1) of this section may be commenced at any
time.