Section 88: Payment to Director-General

88. Payment to Director-General (1) The Loterie Vert operator shall – (cid:11)(cid:68)(cid:12)(cid:3) (cid:68)(cid:87)(cid:3)(cid:86)(cid:88)(cid:70)(cid:75)(cid:3)(cid:87)(cid:76)(cid:80)(cid:72)(cid:3)(cid:68)(cid:86)(cid:3)(cid:80)(cid:68)(cid:92)(cid:3)(cid:69)(cid:72)(cid:3)(cid:86)(cid:83)(cid:72)(cid:70)(cid:76)(cid:191)(cid:72)(cid:71)(cid:3)(cid:76)(cid:81)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3) Fifth Schedule, pay to the DirectorGeneral the percentage of its net proceeds (cid:86)(cid:83)(cid:72)(cid:70)(cid:76)(cid:191)(cid:72)(cid:71)(cid:3)(cid:76)(cid:81)(cid:3)(cid:87)(cid:75)(cid:68)(cid:87)(cid:3)(cid:54)(cid:70)(cid:75)(cid:72)(cid:71)(cid:88)(cid:79)(cid:72)(cid:30)(cid:3)(cid:68)(cid:81)(cid:71) (b) at the same time, submit a return to the Director-General in such form as he may approve. (2) Where the operator fails to submit a return or pay any sum due in accordance with subsection (1), it shall be liable to pay to the Director-General, in addition to the sum due, a penalty representing 5 per cent of the sum due and interest at the rate of 0.5 per cent per month, or part of a month on the sum due, and the penalty from the date the sum due is payable to the date of payment. (r) in section 93B(3), by deleting the words “horse racing organiser” and replacing them by the word “licensee”; (s) in section 96(4A), by adding the following new paragraph, the full stop at the end of paragraph (i) being deleted and replaced by a semicolon – (j) an amusement machine operator. (t) in section 99(1), by repealing paragraph (ka) and replacing it by the following paragraph – (ka) the licensee fails to comply with the relevant anti-money laundering guidelines 324 Acts 2021 issued by the Authority under this Act or FIU under the Financial Intelligence and Anti-Money Laundering Act; (u) in section 116, by inserting, after the words “section 60(1A)”, the words “, 88(1)(b)”; (v) in section 117, by inserting, after the words “section 60(1A)” the words “, 88(1)”; (w) in section 119(1)(a), by inserting, after the words “section 60(1A)”, the words “or 88(1)”; (x) in section 119A – (i) in subsection (1), by deleting the words “unless the Director-General applies ex parte for and obtains the authorisation of the Independent Tax Panel under the Mauritius Revenue Authority Act” and replacing them by the words “unless, in the opinion of the Director-General, there is fraud or wilful neglect or the person has not submitted a return under section 60 (1A), 86C or 115”; (ii) by repealing subsections (2) and (3); (y) in section 120(2) – (i) by inserting, after the words “section 60(1B)”, the words “or 88(2)”; (ii) by deleting the words “section 60(1A)” and replacing them by the words “section 60(1A) or 88(1)”; (z) in section 134D, by deleting the heading and replacing by the following heading –