Section 62, The Goods and Services Tax Act, 2009

(1) A person is liable to a penalty not exceeding thegreater of Le 200,000 or 15% of the GST that it failed to pay, or where the failure is connected with any tax evasion or fraud, commits an offence and is liable on conviction to a fine not exceeding Le 5,000,000 or to imprisonment for a term not exceeding one year, or to both the fine and imprisonment if the person– (a) issues a GST invoice, GST credit note, GST debit note or sales receipt that is false in a material particular; or (b) provides or fails to provide, a GST invoice, GST credit note, GST debit note or sales receipt otherwise than as provided in Part VIII. (2) A supplier is not liable under subsection (1) only because information relating to the recipient of the supply which was relevant to the issue of or required to be included in, the GST invoice, debit or credit note or sales receipt (including information about the registration status or TIN of the person) was incorrect,if the person, having exercised reasonable care, believes on reasonable grounds that the information relating to the recipient was accurate.