112
CurrentContinuing offences
Part 11Miscellaneous
112 Continuing offences
(1)
A person may be convicted of a second or subsequent offence for a failure to do an act (where the failure constitutes an offence against a taxation law) if the failure continues beyond the period or date in respect of which the person is convicted for the failure.
(2)
The maximum penalty for the offence is the same whether it is a second or subsequent offence.
This Act’s bill:Second reading speech
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