Income Tax Management Act (Cap. 372), article 50

50. Every person who without sufficient cause - (a) fails to comply with the requirements of a notice, intimation, request or demand note given or made to him or served upon him under the Income Tax Acts; or (b) fails to attend in answer to a notice issued to him under the Income Tax Acts or havin g attended fails to answer any question lawfully put to him, shall be guilty of an offence and shall be liable on conviction to a fine ( multa ) of not less than twenty-three euro (23) and not exceeding ten thousand euro, and to a further fine ( multa ) not exceeding two hundred euro for every day during which the defau lt continues after conviction. Penalty for making incorrect returns, etc. Amended by: L.N. 425 of 2007; IX.2025.47.