Cap. 372 Art. 49General provisions regarding offences.

(1) Any person who contravenes or fails to comply with any of the provisions of the Income Tax Acts or of any rules made thereunder shall be guilty of an offence and, unless another punishment is specifically provided by the Income Tax Acts, he shall be liable on conviction to a fine (multa) of not less than twenty-three euro (23) and not exceeding one hundred and sixteen euro (116).

(2) Where a person is, on or after 1st July 1977, found guilty of an offence under any of the provisions of the Income Tax Acts and is not sentenced to imprisonment for that offence the court shall expressly warn him that if, within five years from the date of the warning, he is again found guilty of another offence under any of the provisions of the Income Tax Acts (whether of the same nature or not) he shall be sentenced, in addition to any other punishment, to not less than three days imprisonment or to a fine (multa) of one thousand and five hundred euro (€1500); and a person so found guilty on a second or subsequent occasion, within the period aforesaid, shall, notwithstanding anything contained in the Probation Act, or in any other enactment, be sentenced to imprisonment for a term of not less than three days or a fine (multa) of five thousand euro (€5000), in addition to any other punishment except imprisonment for a longer term.