(1) Where any person fails without reasonable excuse -
(a) to comply with any provision under Part 10 requiring that person to send or give a notification under section 78A or a statement, or to send any particulars to the Revenue Commissioners,
(b) to deduct local property tax in accordance with a direction given by the Revenue Commissioners,
(c) to remit local property tax deducted to the Revenue Commissioners within the period specified for such remittance, or
(d) to keep and retain records and make them available for inspection by a Revenue officer,
that person shall be liable to a penalty of €3,000.
(2) Where any person fails to send a declaration to the Revenue Commissioners under section 79 within the period specified for this purpose, that person shall be liable for a penalty of €500 for each month or part of a month during which the said declaration remains outstanding, subject to a maximum penalty of €3,000.
(3) Where the person referred to in subsection (1) or (2), is
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