Amendment of section 1078 (revenue offences) of Principal Act.
133.—Section 1078 of the Principal Act is amended—
(a) in subsection (2)(g) by substituting “fails without reasonable excuse” for “knowingly or wilfully fails”, and
(b) by inserting the following after subsection (3A):
“(3B) A person shall, without prejudice to any other penalty to which the person may be liable, be guilty of an offence under this section if the person fails or refuses to comply with an order referred to in subsection (3A).”.
