← belizelaw.ai · General Sales Tax, Cap. 63 · PART VII — Recovery of Due General Sales Tax
Additional Liability for offence by body corporate
Cap. 63, s. 87 · Revised Edition 2020
Where a person by whom an offence against this Act is committed, is a body corporate, every director or other officer concerned in any capacity in the management of the body corporate is guilty of the like offence unless he adduces evidence to the fact that the offence was committed without his knowledge or consent and that he exercised all such diligence to prevent the commission of the offence as he ought to have exercised having regard to the nature of his functions in that capacity and to all the circumstances.
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