← belizelaw.ai · Income And Business Tax, Cap. 55 · PART IX — Income Tax on Profits from Petroleum Operations

General penalty

Cap. 55, s. 132 · Revised Edition 2020

(1) Every person or entity who contravenes any provision of this Part for which no specific penalty is provided commits an offence and is liable on summary conviction to a fine not exceeding one hundred thousand dollars or to imprisonment for a term not exceeding two years, or to both such fine and term of (2) Where an offence under any provision of this Part is committed by a body of persons, whether corporate or unincorporated, every person who, at the time of the commission of the offence, acted in an official capacity for or on behalf of such body of persons, whether as director, manager, secretary or other similar officer, or was purporting to act in such capacity, shall be guilty of that offence and punished accordingly, unless he adduces evidence to show that the offence was committed without his knowledge, consent or connivance.
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