s 97 Penalties for offences by authorised and unauthorised persons
97. 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 tax —(i) demands from any person an amount in excess of the authorised assessment or tax; (ii) withholds for the person’s own use or otherwise any portion of the amount of tax collected; (iii) renders a false return, whether verbal or in writing, of the amounts of tax 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 tax 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.