What are the penalties for failure to give notice and obstruction?



In the event of a person failing to notify a person of business deduction as required under section 117, the Commissioner may impose a fine not exceeding the amount of tax paid to the individual in the tax year in which the business was terminated.
Where a person fails to notify a designated person as a pharmacist as required under section 141, the Commissioner may impose a fine not exceeding ten thousand.


Penalty  for  obstruction:

Where any person interferes with the Commission or the tax on the discharge of the Commission or the police service under this Ordinance, the Commissioner may impose a fine not exceeding ten thousand.





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