Section 60: Penalties for offences

60. Penalties for offences (1) Any person who commits an offence under section 36 (5), 56, 59 (a) or (d) shall, on conviction, be liable to a fine not exceeding 50,000 rupees and to imprisonment for a term not exceeding 3 years. (2) Any person who commits an offence under section 57, 59 (b) or (c) shall, on conviction, be liable to a fine which shall not exceed double the amount of tax involved and to imprisonment for a term not exceeding 5 years. (3) (a) Subject to paragraph (b), any person who commits an offence under section 54, 55 or 58 shall, on conviction, be liable to a fine which shall not exceed treble the amount of tax involved and to imprisonment for a term not exceeding 8 years. (b) Where a person is convicted for an offence under section 55 (a) or (b), he shall, in addition to any penalty imposed under paragraph (a), be ordered by the Court to submit the return or statement, as the case may be, within such time as the Court may determine. [S. 60 amended by s. 47 (b) of Act 14 of 2009 w.e.f. 30 July 2009.] [Issue 6] V4 – 40 Revised Laws of Mauritius