Section 5, The Income Tax (Clearance) Act, 1970 [Margin: Short title.]

Where an Immigration Officer is not satisfied that any person about to depart from Sierra Leone has complied with the provisions of section 2, he shall prevent him from departing: Provided that, subject to the general or specific directions of the Prime Minister, the Principal Immigration Officer may in writing, permit anyone who has not complied with the provisions of this Act to depart from Sierra Leone in cases of emergency. [Margin: Penalty]