The following persons failing to comply with the provisions stated below shall be fined not more than 5,000 Baht-
(1) an agent failing to proceed with the registration of a business person residing abroad under Section 85/2;
(2) VAT registrant failing to display certificate of value added tax registration under Section 85/4;
(3) VAT registrant failing to notify the opening of additional place of business or the closing of place of business under paragraph 1 or 2 of Section 85/7;
(4) VAT registrant failing to notify the transfer of part of business or the receive of transfer of business under Section 85/13;
(5) VAT registrant failing to notify the cessation of business or transfer of business under Section 85/13 or paragraph 1 of Section 85/15;
(6) an agent of a VAT registrant residing abroad making reports not in accordance with rule, procedure or condition as prescribed by Section 87/2.