Section 6, The Income Tax (Clearance) Act, 1970 [Margin: Short title.]

Any person who departs from Sierra Leone without complying with the provisions of this Act shall be guilty of an offence and on conviction thereof liable to a fine not exceeding one thousand leones or to imprisonment for a term not exceeding one year or to both such fine and imprisonment. [Margin: Exceptions.] [Margin: PNN. 26/70, 18/80]