1987 Ed.]
Business Registration
[CAP. 310
11
() fails to furnish any information required under section 8 or to comply with any notice or requirement of the Commissioner under such section;
(g) fails to display a valid business registration certificate or a valid branch registration certificate as required under section 12; (Amended, 56 of 1984, s. 13)
(h) commits forgery of any document provision for which is made in this Ordinance;
(1) makes any statement or furnishes any information to the Commissioner under the provisions of this Ordinance whether such statement or information is verbal or in writing, which is false in any material particular or by reason of the omission of any material particular and which he either knows or has reason to believe to be false; or
(j) resists or obstructs an inspector in the performance of his duties under this Ordinance,
shall be guilty of an offence, and shall be liable to fine of $2,000 and to imprisonment for 1 year.
(2) (a) Where any person is convicted of any of the acts or omissions set out in subsection (1)(c), (d), (e), (h) or (i) the magistrate shall, in addition to any penalty that may be imposed, make an order that such person shall pay to the Commissioner the fees and levy and any sums added thereto by the Commissioner, which would have been payable by him over the period of the preceding 6 years had the provisions of this Ordinance been complied with and had he committed no offence thereunder.
(b) In making an order for payment under paragraph (a) the magistrate-
(i) shall require that the amount payable in respect of the 2 years immediately preceding the date of conviction be paid forthwith to the Commissioner; and
(ii) may allow time for the payment of the remainder of the amount specified in the order in accordance with the provisions of section 41 of the Magistrates Ordinance; and
(iii) may impose a period of imprisonment for non-payment of the amount specified in the order calculated in accordance with the provisions of section 68 of the Magistrates Ordinance.
(c) For the purposes of this subsection, the Commissioner shall be deemed to have-
(i) called upon the person making application to pay the prescribed business registration fee or prescribed branch registration fee, as the case may be, and levy in accordance with section 7(1); and
(Cap. 227.)