| (1) | If, during the sitting of a tax court, a person— |
| (a) | wilfully insults a judge or member of the tax court; |
| (b) | wilfully interrupts the tax court proceedings; or |
| (c) | otherwise misbehaves in the place where the hearing is held, |
the president of a tax court may impose upon that person a fine or, in default of payment, imprisonment for a period not exceeding three months.
| (2) | An order made under subsection (1) must be executed as if it were an order made by a Magistrate's Court under similar circumstances, and the provisions of a law which apply in respect of such an order made by a Magistrate's Court apply with the necessary changes in respect of an order made under subsection (1). |
