| (a) | fails to provide access to any books, accounts, documents or assets when required to do so under this Act; |
| (b) | fails to comply with a directive issued under this Act; |
| (c) | fails or refuses to give data or information, or gives false or misleading data or information when required to give information under this Act; |
| (d) | intentionally refuses to perform a duty or obstructs any person in the exercise of a power or performance of a duty in terms of this Act; |
| (e) | accepts any unauthorised fees or reward, either directly or indirectly as a result of a person’s position with the Service; |
| (f) | uses the name, logo or design of the Service without authority; |
| (g) | contravenes or fails to comply with section 31; or |
is guilty of an offence, and is liable, on conviction, to a fine or imprisonment for a period not exceeding five years or to both a fine and such imprisonment.
| (2) | Where a person is convicted for a second or subsequent conviction for an offence contemplated in subsection (1), he or she is liable to a fine or imprisonment for a period not exceeding ten years or to both a fine and such imprisonment. |
