(1) Where any person required to make a return under this Chapter -

(a) fails, without reasonable excuse, to comply with any of the requirements of section 898F or 898G,

(b) makes an incorrect or incomplete return under this Chapter, or

(c) fails, without reasonable excuse, to make such a return,

that person shall be liable to a penalty of €19,045 and, in the case of paragraphs (a) and (c), if the failure continues that person shall be liable to a further penalty of €2,535 for each day on which the failure continues.

(2) [deleted]

(3) 

(a) A certificate signed by a Revenue officer which certifies that he or she has examined the relevant records and that it appears from those records that during a stated period a stated return was not received from the defendant shall be evidence until the contrary is proved that the defendant did not during that period deliver that return.