South Australian Current Acts South Australian Current Acts (1) A person who fails
to furnish a return that the person is required to furnish under this Part
within the time required by this Part is guilty of an offence.
Maximum penalty:
(a) in
the case of a return required to be furnished by the agent of a
political party—$10 000;
(b) in
any other case—$5 000.
(2) A person who
furnishes a return under this Part that is incomplete is guilty of an offence.
Maximum penalty: $1 500.
(3) A person who
furnishes a return or other information—
(a) that
the person is required to furnish under this Part; and
(b) that
contains a statement that is, to the knowledge of the person, false or
misleading in a material particular,
is guilty of an offence.
Maximum penalty: $10 000.
(4) A person who
furnishes to another person who is required to furnish a return
information—
(a) that
the person knows is required for the purposes of that return; and
(b) that
is, to that person's knowledge, false or misleading in a material particular,
is guilty of an offence.
Maximum penalty: $10 000.
(5) A person who
contravenes, or fails to comply with, a provision of this Part is guilty of an
offence.
(6) A person who is
guilty of an offence against this Part for which no penalty is specifically
provided is liable to a penalty not exceeding $7 500.
(7) If a person
commits an offence by reason of a failure to furnish a return or other
information, or to do any other thing, within a particular period as required
under this Part—
(a) the
obligation to furnish the return or other information, or to do the other
thing, continues despite the expiration of the period; and
(b) if
the person is convicted of the offence and the failure continues after
conviction, the person is guilty of a further offence against that provision
and liable, in addition to the penalty otherwise applicable to the offence, to
a penalty for each day during which the failure continues after the conviction
of not more than an amount equal to one-fifth of the maximum penalty
prescribed for the offence.
(8) An allegation in a
complaint that a specified person had not furnished a return of a specified
kind as at a specified date will be taken to have been proved in the absence
of proof to the contrary.
(9) In proceedings
against a person for an offence under this Part, it is a defence for the
person to prove that the person exercised all reasonable diligence to prevent
the commission of the offence.