Section 81 — Income Tax 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 tax;

(ii)

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

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(iii)

renders a false return, whether verbal 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 be liable on conviction to a fine of $10,000 and imprisonment for 3 years.