Offences by tax officers

—(1) A tax officer commits an offence if the tax officer– (a) directly or indirectly asks for, or takes, in connection with the officer’s duties, a payment or reward, whether pecuniary or otherwise, or a promise or security for the payment or reward, not being a payment or reward which the officer is lawfully entitled to receive; or (b) enters into or acquiesces in an agreement to do, refrain from doing, permit, conceal, or connive at an act or thing that is contrary to the provisions of this Act or to the proper execution of the officer’s duty, or that has the effect that the tax revenue is or may be defrauded. Tax Administration and Procedure CAP. 51 91 (2) A tax officer who commits an offence under sub-section (1) is liable on conviction to a fine not exceeding twenty-five thousand dollars or to imprisonment for a term not exceeding one year, or both. (3) The Court may, in addition to imposing a fine under sub- section (2), order the convicted person to pay, to the Director General, an amount of tax that has not been paid as a result of the officer’s wrongdoing and which cannot reasonably be recovered from the person liable for the tax. CAP. 105. (3) This section applies in addition to and does not limit the operation of the Prevention of Corruption Act.