| (a) | use the name or abbreviated name of SARS in an unlawful manner; |
| (b) | use any logo or design of SARS without its authorisation; |
| (c) | falsely represent any material or substance as emanating from SARS; |
| (d) | use any name or description which implies some association or connection between the person or any corporate entity, body, firm, business or undertaking and SARS; or |
| (e) | register or use a domain name which incorporates the name or description 'South African Revenue Service; or 'SARS' or the name or description of any of its subsidiaries. |
[Section 30(1) substituted by section 35 of Act No. 44 of 2014]
| (2) | Any person who contravenes subsection (1) is guilty of an offence and on conviction liable to a fine or to imprisonment not exceeding 10 years or to a fine and imprisonment. |
