52.—(1) Aperson who fails to comply with an enforcement notice, comply with an assessment notice or an information notice commits an offence.
(2) Aperson who, in purported compliance with an information notice or an assessment notice—
(a) makes a statement which the person knows to be false ina material respect; or
(b) recklessly makes a statement which is false in a material respect,
commits an offence.
(3) Itis a defence for a person charged with an offence under subsection (1) to prove that the person exercised all due diligence to comply with the notice in question.
(4) A person who commits an offence under subsection (1) or (2) shall be liable upon conviction in a Parish Court to a fine not « exceeding one million dollars.