| 1) | A person is guilty of an offence upon- |
| a) | failing to discharge any duty or obligation imposed on the person by or in terms of section 33(3); |
| b) | publishing, making known or disclosing any information in contravention of section 33(4) or 31; |
| i) | failing to furnish a return in compliance with a direction given under section 36(1); or |
| ii) | furnishing a false, incorrect or inaccurate return in response to a direction, knowing or believing the return not to be true, correct or accurate; or |
| iii) | negligently furnishing an incorrect or inaccurate return in response to such a direction; or |
| iv) | when questioned by an inspector in terms of subsection (2)(f) of section 38, knowingly furnishes an answer or makes a statement that is false or misleading or furnishes an answer or makes a statement not knowing or believing it to be true; |
| d) | performing or carrying out any restricted act or activity without an authorisation required in terms of section 34 or 35 (as the case may be), or in contravention of the relevant authorisation or any condition imposed in respect thereof under section 34 or 35 (as the case may be); |
| e) | being in possession of restricted matter in contravention of section 34(1)(a) or (b); |
| f) | failing to submit a report in compliance with section 47; |
| g) | obstructing or hindering any inspector in performing or carrying out any function or duty in terms of this Act or refusing or failing to comply with any question or comply with any demand or direction lawfully put, made or given by an inspector in terms of this Act. |
[Section 34A(1)(h) inserted by section 2 of the Protection of Constitutional against Terrorist and Related Activities Act No. 33 of 2004, GG27266, dated 11 February 2005]
| 2) | A person is liable, on conviction of an offence in terms of- |
| a) | subsection (1)(a), (b) or (c)(i), (ii) or (iv), to a fine or a term of imprisonment not longer than five years; |
| b) | subsection (1)(c)(iii), (f) or (g) to a fine or a term of imprisonment not longer than three years; |
| c) | subsection (1)(d) or (e), to a fine or a term of imprisonment not longer than 10 years. |
| d) | subsection (1)(h), to a fine or to imprisonment for a period up to imprisonment for life. |
[Section 34A(2)(d) inserted by section 3 of the Protection of Constitutional against Terrorist and Related Activities Act No. 33 of 2004, GG27266, dated 11 February 2005]
