Value Added Tax Act (Cap. 406), article 76

76. Any person who - (a) fails to apply for registration at the time and in the manner required by article 10 or 12; (b) fails to keep or to store records, documents and accounts for the time and in the manner required by this Act or any regulations made under this Act; (c) fails to furnish any tax return, additional return, statement or information when required to do so in virtue of this Act or of any regulati ons made under this Act; (d) fails to produce or provide access to any books, records, documents, information and ac counts, or fails to pay any tax or administrative penalty due when required to do so in virtue of this Act or of any regulations made under this Act; (e) supplies goods or services having failed to provide the security requested by the Commissioner under article 63(5), shall, on conviction, be liable to a fine ( multa ) of not less than seven hundred euro (€700) and not ex ceeding three thousand and five hundred euro (€3,500) and, on a request by the prosecution, the court shall, in respect of an offence under paragraph ( c), order the offender to comply with the law within a t ime sufficient for the purpose , but in any case not exceeding three months, and in default the offe nder shall be liable to the pay ment of a further fine ( multa) of five euro (€5) for every day that the default continues after the lapse of the time fixed by the Court: Provided that the offender may, within thirty days after final judgement, apply to the Court which convicted him, requesting a total or partial remission of the penalty imposed under this article. The Court may grant a total or partial remission of such 52 CAP. 406.] VALUE ADDED TAX penalty provided that the prosecution, with the written concurr ence of the Commissioner to be filed with any reply to such applicat ion, agrees to such request. Any such application shall be served on the prosecution which shall reply within fifteen working days from such notification. Irregularities in records, etc., and false representations. Amended by: X. 2003.41; XIII. 2005.52; IV . 2007.42; L.N. 426 of 2007; L.N. 105 of 2008; II. 2009.50; IV . 2011.76; V . 2012.66; XIV . 2013.5; XV . 2016.75; XXXVIII.2024.18.