Certain persons required to register two months before appointed day

(1) Where– (a) during the period of twelve months ending immediately before the day that is three months before the appointed day a person made taxable register two supplies the value of which was more than seventy-five thousand dollars; or months before; (b) the average monthly value of the taxable supplies of a person who has been in business, for a period ending immediately before the day that is three months before the appointed day that is less than twelve months was more than six thousand two hundred dollars; or 79 (c) there are reasonable grounds for believing that the value of the taxable supplies of a person during the period of twelve commencing on the day that is three months before the appointed day will be more than seventy-five thousand dollars; the person commits an offence if, by the day that is two months before the appointed day, he has not applied in accordance with this Act to be registered. (2) A person who commits an offence against sub-section (1) is liable on summary conviction to a fine of not less than five thousand dollars and not exceeding ten thousand dollars, or to imprisonment for a term not exceeding one year or to both. day.