(1) A person who is required under a provision of this Part to disclose a donation in a donation declaration that is lodged under section 49 within a period specified in the provision must (a) make the disclosure in a donation declaration that is lodged under section 49 within the period; and(b) include in the donation declaration any other disclosure that the person is required under section 46(2) or section 47 to include in the donation declaration.Penalty: Fine not exceeding 200 penalty units or imprisonment for a term not exceeding 2 years, or both.(2) A person who is required under a provision of this Part to make a disclosure in a donation declaration under section 49 must not fail, without reasonable excuse, to lodge a complete donation declaration containing the disclosure.Penalty: Fine not exceeding 200 penalty units or imprisonment for a term not exceeding 2 years, or both.