On 22/05/2013,
you requested for the version in force on 22/05/2013
incorporating all amendments published on or before 22/05/2013.
The closest version currently available is that of 01/01/2008.
94A.
—(1) 18 Any person who fails or neglects without reasonable excuse to comply with any provision of section 62 or 71(1) shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $1,000 and in default of payment to imprisonment for a term not exceeding 6 months.
[7/2007]
18 Subsections (1), (2) and (3) will be amended as set out in section 39(a) of the Income Tax (Amendment No. 2) Act 2007 (Act 53 of 2007) from the year of assessment 2009.
19(2) Where any person has been convicted of an offence —
(a)
for failing to comply with section 62(3) and such conviction is subsequent to a conviction for an offence for failing to comply with section 62(1);
(b)
for failing to comply with any provision of section 62 or 71(1) and such conviction is a second or subsequent conviction; or
(c)
for failing to comply with any provision of section 71(1) and such conviction is subsequent to a conviction for an offence for failing to comply with any provision of section 62,
in respect of the same year of assessment, he shall be liable to a further penalty of $50 for every day during which the offence is continued after such conviction.
[7/2007]
19 Subsections (1), (2) and (3) will be amended as set out in section 39(a) of the Income Tax (Amendment No. 2) Act 2007 (Act 53 of 2007) from the year of assessment 2009.
20(3) Any person who fails or neglects without reasonable excuse to comply with section 62 or 71(1) in respect of any year of assessment for 2 years or more shall be guilty of an offence and shall be liable on conviction to —
(a)
a penalty equal to double the amount of tax which the Comptroller assesses him to be liable for that year of assessment after determining, to the best of the Comptroller’s judgment, the amount of his chargeable income; and
(b)
a fine not exceeding $1,000,
and in default of payment to imprisonment for a term not exceeding 6 months.
[7/2007; 53/2007]
20 Subsections (1), (2) and (3) will be amended as set out in section 39(a) of the Income Tax (Amendment No. 2) Act 2007 (Act 53 of 2007) from the year of assessment 2009.
(4) Except in the case of a notice published in the Gazette under section 62(1), no person shall be liable to prosecution for an offence under this section in respect of failure to comply with the terms of any notice issued under the provisions of this Act unless the notice has been served on him personally or by registered post.
[7/2007]
(5) The Comptroller may compound any offence punishable under this section.
[7/2007]