Section 59: Other offences
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.
59. Other offences
Any person who—
(a) fails to comply with any of the requirements under section 25 (1), 29, 31 or 32;
(b) not being a registered person or being a person who has ceased
to be a registered person, holds himself out to be a registered
person;
(c) obstructs an officer in the performance of his functions under
this Act or any regulations made under it; or
(d) otherwise contravenes this Act or any regulations made under it,
shall commit an offence.
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Questions this section answers
- Do I commit an offence if I claim to be VAT-registered when I'm not, or obstruct a tax officer?