Ravi IncHas Been Fined 10 Percent of the Amount It Owed

Ravi Inc.has been fined 10 percent of the amount it owed because it was the organization's first offence.What offence has Ravi most likely committed?

A) a workplace safety offence causing the loss of a worker's limb
B) wilfully neglecting to pay fines for parking violations
C) failing to remit income tax deducted at source
D) failing to create a buffer zone to prevent damage to a wildlife habitat