Estate Duty Act, 1955 (Act No. 45 of 1955)28. Offences |
| (1) | [Section 28(1) deleted by the Tax Administration Act, 2011 (Act No. 28 of 2011)] |
| (2) | Any person who— |
| (a) | [Section 28(2)(a) deleted by section 9 of Act No. 81 of 1985] |
| (b) | [Section 28(2)(b) deleted by the Tax Administration Act, 2011 (Act No. 28 of 2011)] |
| b(bis) | [Section 28(2)(b)(bis) deleted by the Tax Administration Act, 2011 (Act No. 28 of 2011)] |
| (c) | fails to comply with any reasonable requirement of the Commissioner or Master made for the purpose of carrying out any provision of this Act; or |
| (d) | obstructs or hinders the Commissioner or Master in carrying out any provision of this Act, |
shall be guilty of an offence and liable on conviction to a fine or to imprisonment for a period not exceeding two years.