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(2) Every person required by regulations made under this section to make any return who fails or refuses to make such return in accordance in all respects with such regulations, or who makes in any such return any statement which is false or misleading in any material respect, shall be guilty of an offence under this section, and shall be liable on summary conviction thereof, in the case of a first offence, to a fine not exceeding ten pounds, and, in the case of a second or any subsequent offence, to a fine not exceeding twenty-five pounds.
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