(2)If, while assessing the amount of tax due from a dealer under section 41, it appears to the Commissioner that such dealer-(a)has failed to apply for registration as required by section 29, or(b)has without reasonable cause, failed to comply with the notice under section 41, or,(c)has concealed the particulars of any transaction or deliberately furnished inaccurate particulars of any transaction liable to tax.the Commissioner may impose upon the dealer by way of penalty, in addition to any tax assessed under section 41, a sum not exceeding one and one-half times the amount of the tax.
