Section 20C: Penalty for misuse of or tampering with electronic fiscal device
consolidated text (as at 2018, amended since). juris shows the text as it was consolidated; it does not confirm that this is the law in force today.
20C. Penalty for misuse of or tampering with electronic fiscal device
(1) (a) Any person who—
(i) uses an electronic fiscal device in such a manner as to mislead the Director-General; or
(ii) deliberately tampers with an electronic fiscal device or
causes an electronic fiscal device to work improperly,
shall be liable to pay to the Director-General a penalty not exceeding 50,000
rupees.
(b) The Director-General shall claim the penalty referred to in paragraph (a) from the person and the penalty shall be payable within a period of
28 days from the date of receipt of the claim from the Director-General.
(2) Where, as a result of misuse or tampering, an electronic fiscal device
has to be replaced, the person referred to in subsection (1) shall, in addition
to the penalty payable to the Director-General under subsection (1), bear the
cost of the replacement.
[S. 20C inserted by s. 69 (d) of Act 11 of 2018 w.e.f. 9 August 2018.]
[Issue 10] V4 – 18
Revised Laws of Mauritius
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Questions this section answers
- What penalty applies if I tamper with my electronic fiscal device or use it to mislead the tax authority?