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Section 19: Offences

Hotel And Restaurant Tax Act

consolidated text (as at 2004, amended since). juris shows the text as it was consolidated; it does not confirm that this is the law in force today.

19. Offences (1) Any person who, for the purposes of this Act— (a) fails to keep any record; (b) fails to comply with any direction given by the Director-General under this Act; (c) obstructs any officer in the performance of his duties; or (d) contravenes this Act or any regulations made under it, shall commit an offence. (2) The manager of a designated establishment who fails to submit— (a) a return; (b) the statement specified in section 8; or (c) any other document required, shall commit an offence. (3) Any person who commits an offence under this Act shall, on conviction, be liable to a fine not exceeding 10,000 rupees and to penal servitude for a term not exceeding 5 years. [Issue 1] H9 – 6 (4) Where a person is convicted under subsection (2), he shall, in addition to any fine imposed under subsection (3), be ordered by the Court to furnish the return, statement or other document within such time as the Court may determine.

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