69 Abuse of power, Corruption, etc

A person who:

(a) being a person appointed for the due administration of this Bill or employed in connection with the assessment or collection of tax or any other revenue who:

(i) demands from any person an amount in excess of the authorized assessment of the tax or any other revenue;

(ii) withholds, for his own use or otherwise, any portion of the amount of tax or any other revenue collected or received or any money accruable to the Service;

(iii) renders a false Return, whether orally or in writing, of the amount of tax or any other revenue collected or received by him; or

(iv) defrauds any person, embezzles any money, or otherwise uses his position to deal wrongly with any money accruable to the Service;

(b) collects or attempts to collect tax or any other revenue without being authorized under this Bill;

(c) steals or misuses the Service's documents; or

(d) compromises on the assessment or collection of any tax or any other revenue,

commits an offence and is liable on conviction to a Fine equivalent to 200 percent of the sum in question or to Imprisonment for a term of 3 years or both.