| (i) | declares to any person to whom goods or services are supplied by such auctioneer or supplier that tax has been included in, or will be added to, the price or amount chargeable in respect of such supply, where in fact no tax is payable in terms of this Act; |
| (ii) | includes in, or adds to, the price or amount charged to the recipient in relation to such supply any tax, where in fact no tax is payable in terms of this Act; or |
| (iii) | includes in, or adds to, the price or amount charged to the recipient in relation to such supply any tax in excess of the tax properly leviable under this Act in respect of the value of such supply; or |
| (b) | wilfully fails to comply with the provisions of paragraph (i) of the proviso to section 20(1) or item (A) of the proviso to section 21(3), is guilty of an offence and is liable, upon conviction, to a fine or to imprisonment for a period not exceeding two years. |
| (b) | wilfully or negligently contravenes the provisions of section 65; or |
| (c) | being an agent or an auctioneer as contemplated in section 54, wilfully or negligently fails to comply with any of the requirements of section 54(3) or the proviso to section 54(5), |
is guilty of an offence and is liable, upon conviction, to a fine or to imprisonment for a period not exceeding two years.
[Section 58 substituted by section 21 of the Tax Administration Laws Amendment Act, 2020 (Act No. 24 of 2020), GG44080, dated 20 January 2021]
