Cap. 84 Art. 8Offences and penalties.

If any person -

(a) refuses or without lawful excuse neglects to make a return required to be made under this Ordinance, to the best of his knowledge and belief; or

(b) makes or causes to be made a return which is false in any particular; or

(c) uses, publishes, or discloses contrary to the provisions of this Ordinance any individual return or part of a return of which he is aware by reason of his office, he shall be liable to a fine not exceeding four euro and sixty-six cents (4.66) or, if the court is of opinion that the offence was committed wilfully, to a fine not exceeding forty- six euro and fifty-nine cents (46.59) or to imprisonment for a term not exceeding three months.