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(1) A person who fails-

(a) to apply for registration as required under section 5; or

(b) to notify the Commissioner of a change in his business as required under section 7; or

(c) to apply for cancellation of registration as required under section 8 commits an offence.

(2) Where the failure is deliberate or reckless he shall be liable on summary conviction to a fine not exceeding c10 million or imprisonment for a term not exceeding five years or to both and where the failure is for any other reason, to a fine not exceeding c5 million or imprisonment for a term not exceeding one year or to both.