Commonwealth Consolidated Acts Commonwealth Consolidated Acts(1) Subject to subsections (2) and (3), an offence against section 8C or subsection 8D(1) or (2) is punishable on conviction by a fine not exceeding 20 penalty units.
(2) Subject to subsection (3), where:
(a) a person is convicted of an offence against section 8C or subsection 8D(1) or (2); and
(b) the court before which the person is convicted is satisfied that the person has previously been convicted of a relevant offence;
the penalty that the court may impose in respect of the first - mentioned offence is a fine not exceeding 40 penalty units.
(3) Where:
(a) a person is convicted of an offence against section 8C or subsection 8D(1) or (2);
(b) in a case where the person is a natural person--the Commissioner has elected under subsection 8F(1) to treat the offence otherwise than as a prescribed taxation offence; and
(c) the court before which the person is convicted is satisfied that the person has previously been convicted of 2 or more relevant offences;
the penalty that the court may impose in respect of the first - mentioned offence is a fine not exceeding 50 penalty units or imprisonment for a period not exceeding 12 months, or both.