Impending tax administration

—(1) A person who wilfully impedes, or attempts to impede, the Department in its administration of this Act commits an offence and is liable on summary conviction to a fine of not less than five thousand dollars and not exceeding twenty thousand dollars, or to imprisonment for a term not exceeding one year, or both. Impeding tax (2) For the purposes of this section, a person impedes the administration of this Act if the person– (a) fails to comply with a lawful request by officials of the Department to examine documents, records, documents, or data within the control of the person; (b) fails to comply with a lawful request by officials of the Department to have the person appear before officials of the Department; (c) interferes with the lawful right of an official of the Department to enter onto premises; (d) fails to file a return; (e) uses a false taxpayer identification number or a taxpayer identification number that does not apply to the person; (f) issues a false GST invoice, sales receipt, GST credit note, or GST debit note; (g) provides, or fails to provide, a GST invoice, sales receipt, GST credit note, or GST debit note, otherwise than as provided for pursuant to the GST Act; (h) makes a statement to a tax officer that is false or misleading in a material particular; 90 CAP. 51 Tax Administration and Procedure (i) fails to comply with a notice issued under section 81; (j) fails to provide notice within the prescribed time as required under section 84; (k) fails to maintain required records; or (l) otherwise impedes the determination, assessment, or collection of tax. (3) A taxpayer is not guilty of an offence under sub-sections (2)(f) and (g) only because information relating to the recipient of the supply, which was relevant to the issue of, or required to be included in, the GST invoice, debit or credit note, or sales receipt, was incorrect, if the person believes on reasonable grounds that the information relating to the recipient was accurate. Repealed by 24 of 2019.