Section 37
Penalties
of I Ncome Tax (Petroleum) Act
(1)
Every person who wilfully —
(a)
fails to comply with the requirements of a notice given to him under any of the following sections —
sections 19, 20, 21, 21A, 22 or 23(3);
(b)
fails to attend in answer to a summons issued under section 26(3) or having attended fails without sufficient cause to answer any question lawfully put to him; or
(c)
obstructs or hinders any officer acting in the discharge of his duty under this Act or any rules made thereunder, is guilty of an offence.
Income Tax (Petroleum)
B.L.R.O. 6/2022 41
(2)
Any person guilty of an offence against this Act for which no other penalty is provided is liable on conviction to a fine of $6,000 and in default of payment to imprisonment for a term not exceeding 6 months:
Provided that no person is liable to prosecution for an offence against this
Act in respect of failure to comply with the terms of any notice issued under the provisions of this Act or of any rules made thereunder unless such notice has been served on him either personally or by registered post.