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Any person who -

(a) fails without reasonable excuse proof of which shall be on him to submit any return requested by the Board under section 5 of this Decree or submits in response to any such request any return which he knows to be false or which he has no reason to believe to be true;

(b) contravenes any direction given to him by the Board under section 6 of this Decree;

(c) contravenes the provision of section 7 of this Decree; shall be guilty of an offence and shall be liable upon summary conviction to a fine not exceeding ¢5,000.00 or one year's imprisonment or both; and in the case of a continuing offence to a further fine not exceeding ¢50.00 in respect of each day on which the offence continues.