In force2024 Revised EditionCurrent version · 2024 Revised EditionSee versions on Attorney General's Chambers(opens the publisher’s site)
Income Tax Act · 2024 Revised Edition · Part · Offences and Penalties
Income Tax Act · 2024 Revised Edition · Part · Offences and Penalties
Official textFrom Attorney General's Chambers, unchanged
Any person who —
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 tax;
withholds for his own use or otherwise any portion of the amount of tax collected;
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renders a false return, whether verbal 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 be liable on conviction to a fine of $10,000 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 76, 79, 80 and 83, a Deputy Collector so appointed;