Skip to main content
Additional
penalties.
(1) Any person guilty of an offence under subsection (1) of section
72A shall, in addition to the penalties specified in that subsection, be liable to a
fine not exceeding two hundred thousand shillings or imprisonment for a term
not exceeding two years or to both.
(2) If the additional tax chargeable under section 72 or 72A is due to
willful or gross neglect, or fraud on the part of an authorized tax agent, the
authorized tax agent shall be guilty of an offence and liable to a fine not
exceeding two hundred and fifty thousand shillings with respect to each return,
statement, or other document as shall be subject to additional tax.
(3) Nothing in this section shall affect the liability to tax of the
Person subject to additional tax under section 72 or 72A.