Falsification of invoices, receipts, credit and debit notes

—(1) A person is liable to an administrative penalty not exceeding twenty-five thousand dollars, if that person– (a) uses a false taxpayer identification number or a taxpayer identification number that does not apply to the person; (b) issues a false GST invoice or sales receipt; Tax Administration and Procedure CAP. 51 83 (c) issues a false GST credit note or debit note; or (d) provides, or fails to provide, an invoice, credit note, debit note, or sales receipt as required under the General Sales Tax Act. (2) A supplier under the GST Act is not liable to a penalty under sub-section 1(b), (c) or (d) only because information relating to the recipient of the supply, which was relevant to the issue of, or required to be included in, the invoice, debit or credit note, or sales receipt was incorrect, if the person, having exercised all due care, believes on reasonable grounds that the information relating to the recipient was accurate. (3) A supplier under the GST Act is not liable to a penalty under sub-section 1(d) if the supplier, having exercised all due care, believes on reasonable grounds that the recipient of the supply for which an invoice, debit or credit note, or sales receipt was required to be issued, was or was not a registered person.