Section 5: Offences
consolidated text (as at 1989). juris shows the text as it was consolidated; it does not confirm that this is the law in force today.
5. Offences
A carrier who fails to comply with—
(a) this Act;
(b) any regulations made under this Act; or
(c) any direction given by the Accountant-General under this Act,
F21 – 3 [Issue 1]
Foreign Travel Tax Act
shall commit an offence and shall, on conviction, be liable to a fine not
exceeding 10,000 rupees and to imprisonment for a term not exceeding
2 years.