PART V OFFENCES AND PENAL PROVISIONS 76 Failure to Register 77 Use of false Taxpayer Identification Number (TIN) 78 Failure to keep proper Records 79 Failure to furnish a Tax Return 80 Making incorrect Returns. 81 False Statements and Returns 82 Falsification of Documents 83 Failure to pay Liability 84 Failure to attend to a Notice 85 Failure to deduct and remit Tax, Fee, Levy or Charge 86 Failure to pay full rate of Assessed Tax, Fee, Levy or Charge 87 Penalties for non-payment of Presumptive Tax 88 Offences relating to goods under Distress Proceedings 89 Failure to obtain a License 90 Obstruction of Tax Officers, Revenue Officers or Staff of the Service in the performance of their Duty 91 Use of Weapon to cause injury to a Tax Officer, Revenue Officer or Staff of the Service 92 Impersonation 93 Abuse of Power and Corruption 94 Offences by Government Officials 95 Offences in relation to a Tax Officer, Revenue Officer or Staff of the Service 96 Offences by Bodies of Persons 97 Aiding or abetting a Tax Offence 98 Connivance 99 Prohibition against mounting of Roadblocks 100 Discharge of Dangerous and sub-standard Goods in the State 101 Failure to comply with Obligations under this Law 102 Penalty for General Offences
