(1) The Commissioner-General may publish in the Gazette or by any other national media a list of persons who have

(a) failed to file tax returns;

(b) failed to pay tax on time;

(c) been convicted of an offence under a tax law, but only if the time for appeal has expired; or

(d) had an offence under a tax law compounded under section 86.

(2) The Commissioner-General may, for the purpose of subsection (1), specify

(a) the name and address of a person;

(b) the offending conduct;

(c) the period during which the conduct occurred;

(d) the amount of tax involved; and

(e) particulars of any fine or sentence imposed.