Tax Administration Act, 2011 (Act No. 28 of 2011)

A person who contravenes the provisions of section 67(2), (3) or (4), 68(2), 69(1) or (6) or 70(5) is guilty of an offence and, upon conviction, is subject to a fine or to imprisonment for a period not exceeding two years.

[Section 236 substituted by section 69 of the Tax Administration Laws Amendment Act, 2015 (Act No. 23 of 2015)]