Section 106, The Local Government Act, 2004

(1) All revenues of local councils shall be documented inreceipts on special numbered forms made by the Government Printer. (2) Any member of the staff of a local council– (a) who falsifies revenue receipts; (b) uses false or duplicate receipts; (c) falsifies or misrepresents the recorded values and amounts of revenues; or (d) takes any deliberate action which results in the incorrect collection or recording of revenues, commits an offence, and is liable on conviction to a fine not exceeding Le10,000,000 or to a term of imprisonment not exceeding three years or to both the fine and imprisonment. (3) The court may, in addition to any penalty imposed under subsection (2) order the dismissal of any person convicted under that subsection.