(1) Where a person fails -
(a) to comply with a provision of this Chapter or regulations made under this Chapter requiring that person to send a return, statement, notification or certificate,
(b) to remit income tax to the Collector-General,
(c) to make a deduction or repayment in accordance with regulations made under section 986, or
(d) to keep and maintain a register of employees in accordance with section 988A,
that person shall be liable to a penalty of €4,000.
(1A) [deleted]
(2) Where the person mentioned in subsection (1) is a body of persons, the secretary of the body shall be liable to a separate penalty of €3,000.
(3) [deleted]
(4) In proceedings for recovery of a penalty under this section -
(a) a certificate signed by an officer of the Revenue Commissioners which certifies that he or she has inspected the relevant records of the Revenue Commissioners and that it appears from them that during a stated period -
(i) a stated return, statement, notification or certificate
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