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Any person who-

(a) forges, falsifies or wilfully uses a forged or falsified certificate or other document required by or under this Act, or by or under the directions the Commissioner or any instrument used in the transaction of any business or matter relating to the tax; or

(b) alters any document or instrument relating to the tax after it has been officially issued, or forges the seal, signature, initials or other mark of or used by any officer for the verification of any document or instrument or for the security of the tax or relating to any tax payable under this Act; or

(c) on any document or instrument required for the purposes of this Act forges or imitates the seal, signature, initials or other mark of or made use of by any other person whatsoever, whether with or without the consent of that person, commits an offence and shall be liable on summary conviction to a minimum fine of ₵2 million and not exceeding ₵10 million or imprisonment for a term not exceeding 5 years or both and any goods involved in the commission of the offence shall be forfeited to the State.