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and in case of refusal to so provide or permit by the first-mentioned person, that refusal shall be deemed to constitute a failure by that person to comply with subparagraph (iv) of paragraph (g) of subsection (2) of section 1078 of the Taxes Consolidation Act, 1997, and if the refusal continues after conviction such person shall be guilty of a further offence on every day on which the refusal continues and for each such offence such person shall be liable to a fine not exceeding £100 €125.

and in case of refusal to so provide or permit by the first-mentioned person, that refusal shall be deemed to constitute a failure by that person to comply with subparagraph (iv) of paragraph (g) of subsection (2) of section 1078 of the Taxes Consolidation Act, 1997, and if the refusal continues after conviction such person shall be guilty of a further offence on every day on which the refusal continues and for each such offence such person shall be liable to a fine not exceeding £100 €125.