(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 -