93 Abuse of Power and Corruption

A Person who:

(a) being a Person appointed for the due Administration of this Law 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) fails to remit Revenue collected as at when due;

(iii) withholds, for own use or otherwise, any portion of the amount of Tax or any other Revenue collected or received or any Money accruable to the State;

(iv) renders a false Return, whether orally or in writing, of the amount of Tax or any other Revenue collected or received; or

(v) defrauds any person, embezzles any Money or otherwise uses that position to deal wrongly with any Money accruable to the State;

(b) collects or attempts to collect Tax or any other Revenue without being authorized under this Law;

(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 Three (3) Years or both.