False declaration: penalty

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Whoever wilfully makes a false declaration in respect of any matter required by this Law is liable on summary conviction to a fine of fifty dollars or to imprisonment for three months.

Tax Collection Act

18 Sections

s.9False declaration: penalty— Tax Collection Act (1998 Revision)

Section 9Part 0 —

False declaration: penalty

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Whoever wilfully makes a false declaration in respect of any matter required by this Law is liable on summary conviction to a fine of fifty dollars or to imprisonment for three months.