86 Failure to pay full rate of Assessed Tax, Fee, Levy or Charge

Unless otherwise provided in this Law, a Person who fails to pay in full any Tax, Levy, Rate or Charge or other Revenue due to the State or a Local Government Council, commits an Offence and is liable upon Conviction to a Fine of 50% of the total amount of Revenue which was due and payable or to Imprisonment for Eighteen (18) Months or to both such Fine and Imprisonment.