In force2022 Revised EditionCurrent version · 2022 Revised EditionSee versions on Attorney General's Chambers(opens the publisher’s site)
Income Tax (Petroleum) Act · 2022 Revised Edition · Part · Offences and Penalties
Income Tax (Petroleum) Act · 2022 Revised Edition · Part · Offences and Penalties
Official textFrom Attorney General's Chambers, unchanged
Every person who wilfully —
person
“person” means any individual or group of individuals and any company, corporation or other body;
fails to comply with the requirements of a notice given to him under any of the following sections —
sections 19, 20, 21, 21A, 22 or 23(3);
fails to attend in answer to a summons issued under section 26(3) or having attended fails without sufficient cause to answer any question lawfully put to him; or
obstructs or hinders any officer acting in the discharge of his duty under this Act or any rules made thereunder, is guilty of an offence.
Income Tax (Petroleum)
Any person guilty of an offence against this Act for which no other penalty is provided is liable on conviction to a fine of $6,000 and in default of payment to imprisonment for a term not exceeding 6 months:
Provided that no person is liable to prosecution for an offence against this
Act in respect of failure to comply with the terms of any notice issued under the provisions of this Act or of any rules made thereunder unless such notice has been served on him either personally or by registered post.
person
“person” means any individual or group of individuals and any company, corporation or other body;
petroleum
“petroleum” means any mineral oil or relative hydrocarbon and natural gas existing in its natural condition and casing-head petroleum spirit but does not include coal or bituminous shales or other stratified deposits from which oil can be extracted by destructive distillation;
Part