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
Any person who —
person
“person” means any individual or group of individuals and any company, corporation or other body;
being a person appointed for the due administration of this
Act or any assistant employed in connection with the assessment and collection of tax —
demands from any person an amount in excess of the authorised assessment of the tax payable;
withholds for his own use or otherwise any portion of the amount of tax collected;
Income Tax (Petroleum)
renders a false return, whether verbally or in writing, of the amounts of tax collected or received by him;
defrauds any person or otherwise uses his position so as to deal wrongfully either with the Collector or any other individual; or
not being authorised under this Act to do so, collects or attempts to collect tax under this Act, is guilty of an offence and liable on conviction to a fine of $60,000 and imprisonment for 3 years.
Collector
“Collector” means the Collector of Income Tax appointed under section 3 and includes for all purposes of this Act, except the powers conferred on the Collector by sections 38, 39 and 42, a Deputy Collector so appointed;
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