Any person who:-

(a) makes a statement which he knows to be false or has no reason to believe to be true in any returns or estimate in response to a reasonable request for information for the purposes of this Law; or

(b) refuses or neglects to give any information requested under this Law; or

(d) being an employee in the Service, without lawful authority, publishes or communicates to any person, otherwise than in the ordinary course of such employment, any information acquired by him in the course of his employment; or

(e) possessing any information which, to his knowledge, has been disclosed in contravention of this Law publishes or communicates such information to any person; or

(f) in the execution of any duty under this Law, fails to comply with or contravenes any terms or conditions of his oath or affirmation taken under section 20 of this Law; or

(g) without lawful authority destroys, defaces or mutilates any schedule, form or other document containing particulars obtained in pursuance of the provisions of this Law; or

(h) contravenes any provision of this Law in respect of which an offence has not been prescribed; shall be guilty of an offence and liable on summary conviction to a fine not exceeding ₵5,000.00 or to imprisonment for a term not exceeding twelve months or to both.