You can find information about penalties for offences in a part of the law called the Tax Administration Act 1994. This part of the law is called section 221 and it is about penalties for offences. It was repealed, which means it is no longer part of the law, by section 64 of the Tax Administration Amendment Act (No 2) 1996, which you can find on the legislation website https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM393217