Excise Act, 2001
Marginal note:Failure to file return
251 Every person who does not file a return as and when required under a demand issued under section 169 is liable to a penalty equal to the greater of
(a) $250, and
(b) 5% of the amount of duty payable by the person for the period designated in the demand that was unpaid on the day that the return was due.
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