52. Failure to comply with notice

52.—

1. A person who fails to comply with an enforcement notice, an assessment notice or an information notice commits an offence.

2. A person who, in purported compliance with an information notice or an assessment notice—

(a) makes a statement which the person knows to be false in a material respect; or

(b) recklessly makes a statement which is false in a material respect, commits an offence.

3. It is a defence for a person charged with an offence under subsection (1) to prove that the person exercised all due diligence to comply with the notice in question.

4. A person who commits an offence under subsection (1) or (2) shall be liable upon conviction in a Parish Court to a fine not exceeding one million dollars.