Part 2, The Restaurant Food Tax Act, 1989 [Margin: Short title.]

[Margin: Offences.] 6. Any proprietor who wilfully prevents the Commissioner or any person authorised by him from exercising the powers conferred by section 5, shall be guilty of an offence and liable on summary conviction to a fine not exceeding two thousand leones or to a term of imprisonment not exceeding one year or to both such fine and imprisonment. [Margin: Exemption.] 7. The Minister may by Order exempt any person from the payment of the tax imposed by this Act. [Margin: Penalty for offences.] 8. Subject to the provisions of section 6, any person who contravenes any of the provisions of this Act shall be guilty of an offence and liable on summary conviction to a fine not exceeding ten thousand leones or to a term of imprisonment not exceeding five years or to both such fine and imprisonment, and in the case of a No. 6 *Restaurant Food Tax* 1989 3 continuing offence, to a further fine not exceeding one thousand leones for each day on which the offence continues. [Margin: Power of Minister to make rules.] 9. The Minister may make rules for securing the payment of the tax imposed and for ensuring full compliance with the provisions of this Act. Passed in Parliament this *12th* day of *December*, in the year of our Lord one thousand nine hundered and eighty-nine C. B. FOFANA *Clerk of Parliament.* THIS PRINTED IMPRESSION has been carefuly compared by me with the Bill which has passed Parliament and found by me to be a true and correctly printed copy of the said Bill. C. B. FOFANA *Clerk of Parliament.*