Yes. No country is out here destroying productive businesses because they made a paperwork mistake. The penalty is usually proportionate.
But don't trust me, ask your lawyer.
> No country is out here destroying productive businesses because they made a paperwork mistake.
New Zealand. The Accident Compensation Corporation, a compulsory insurance scheme, is absolutely feral. Will crush you "because rules" without a thought.
I can see that happening in Australia, our tax office can be absolutely brutal on all but the big companies that can afford really good lawyers.