Where a person commits an offence defined in section 90 , by failing to furnish information or to produce records or a copy of them—
(a) the person’s obligation to furnish the information or produce the records or a copy of them, as the case may be, continues until the person complies with the requirement even though in a particular case a time was specified at, by or within which compliance was required and that time has passed; and
(b) the person shall commit a continuing offence in respect of each day after the day of conviction during which the failure to comply with the requisition continues; and
(c) the person shall be liable to a penalty of 2 penalty units for each day during which the offence continues; and
(d) the person may be prosecuted from time to time in respect of the offence.