Section 70 — Offences by authorised and unauthorised persons

Any person who —

(a)being a person appointed for the due administration of this Act or any assistant employed in connection with the assessment and collection of MTT or DTT —

(i)demands from any person an amount in excess of the assessment of MTT or DTT;

(ii)withholds for the person’s own use or otherwise any portion of the amount of MTT or DTT collected;

(iii)renders a false return, whether verbal or in writing, of the amounts of MTT or DTT collected or received by the person; or

(iv)defrauds any person, embezzles any money or otherwise uses the person’s position so as to deal wrongfully either with the Comptroller or any other individual; or

(b)not being authorised under this Act to do so, collects or attempts to collect MTT or DTT under this Act, shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $10,000 or to imprisonment for a term not exceeding 3 years or to both.