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Plateau State Revenue (Consolidation) Law, 2020.

101 Failure to comply with Obligations under this Law

(1) A Person who does not:

(a) provide reasonable facilities and assistance as required under Section 51 of the Revenue Code;

(b) comply with a Notice served on the Person under Sections 21 and 40 of the Revenue Code;

(c) get a Tax Clearance Certificate prior to performing an act specified in Section 53(5) of the Revenue Code; or

(d) comply with Sections 15,16 or 64 of the Revenue Code:

Commits an Offence and shall be liable on Conviction to a Fine not exceeding ₦200,000.00 (Two Hundred Thousand Naira).

(2) A Person who notifies the Service in writing under Section 40 (4) of the Revenue Code is considered to be in compliance with any Notice served on the Person under Section 40 (1) of the Revenue Code until the Service serves the Person with a Notice under Section 40 (5) of the Revenue Code amending the Notice served under Section 40 (1) of the Revenue Code or rejecting the Person's Notice Section 40 (4) of the Revenue Code.