Section 148: Other offences

148. Other offences (1) Any person who— (a) fails to submit a return of income; (aa) fails to make necessary arrangements to obtain from the Director-General a Tax Account Number in his name; (b) fails to furnish information and particulars required for the purpose of this Act; (c) fails to keep books and records; (d) fails to produce books and records for examination; (e) fails to pay any tax payable under this Act; or (f) otherwise contravenes this Act, shall commit an offence and shall, on conviction, be liable to a fine not exceeding 5,000 rupees and to imprisonment for a term not exceeding 6 months. [Issue 9] I5 – 94 Revised Laws of Mauritius (2) Any person who commits an offence in respect of which no specific penalty is provided shall, on conviction, be liable to a fine not exceeding 5,000 rupees. (3) Where a person is convicted under subsection (1) (a) for failure to furnish a return of income, he shall, in addition to any penalty imposed under subsection (1), be ordered by the Court to furnish the return within such time as the Court may order. [S. 148 amended by s. 27 (10) (m) of Act 33 of 2004 w.e.f. 1 July 2006.] 148A. — [S. 148A inserted by Act 10 of 1998; repealed by s. 27 (10) (n) of Act 33 of 2004 w.e.f. 1 July 2006.]