A person who fails to co-operate with the Authority to ensure the assessment and optimum collection of revenue commits an offence and

(a) is liable on summary conviction to a fine of not more than five hundred penalty units or to a term of imprisonment of not more than two years or both, and

(b) in the case of continuing offence to a further fine of ten penalty units for each day during which the offence continues after written notice has been served on the offender by the Authority.