18. For the purposes of this Act the following are relevant contraventions:

(a) contravening section 8(1);

(b) failing to make a return under section 12 as required by that section;

(c) providing to the Commission under this Act any information known to be inaccurate or misleading;

(d) failing to comply with a requirement under section 19(4);

(e) obstructing an investigation under section 19.