An owner of land must, within 30 days, notify the Commissioner in writing, if (a) the land ceases to be principal residence land, ceases to be primary production land, ceases to be exempt land or ceases to be land to which section 30A applies; or(b) a factor that is relevant to determining whether or not, or the extent to which, the land, or a part of the land, is principal residence land, primary production land or exempt land, has altered; or(c) all or part of the land has ceased to be, or has become, land that the Commissioner is required to apportion under section 19A , 19B or 19C or section 30A .Penalty: Fine not exceeding 10 penalty units.