Section 5, **The Entertainments Tax (Amendment) Act, 1981** [Margin: Short title.]

The principal Act is hereby amended by re-numbering section 6 as subsection (1) of section 6 and adding immediately thereafter the following new subsection— [Margin: Amendment of Section 6 of Act No. 17 of 1971.] No. 7 — *Entertainments Tax (Amendment)* — 1981 — 7 "(2) Notwithstanding the provisions of subsection (5) of section 5 if the owner of any place or premises where chargeable entertainment is held fails to comply with the provisions of subsection (4) of section 5, he shall be guilty of an offence and liable on summary conviction to a fine not exceeding two hundred leones or to a term of imprisonment not exceeding twelve months."