Section 40 — I Ncome Tax (Petroleum) Act

(a)

being a person appointed for the due administration of this

Act or any assistant employed in connection with the assessment and collection of tax —

(i)

demands from any person an amount in excess of the authorised assessment of the tax payable;

(ii)

withholds for his own use or otherwise any portion of the amount of tax collected;

Income Tax (Petroleum)

B.L.R.O. 6/2022 43

(iii)

renders a false return, whether verbally or in writing, of the amounts of tax collected or received by him;

(iv)

defrauds any person or otherwise uses his position so as to deal wrongfully either with the Collector or any other individual; or

(b)

not being authorised under this Act to do so, collects or attempts to collect tax under this Act, is guilty of an offence and liable on conviction to a fine of $60,000 and imprisonment for 3 years.