Law library · Sierra Leone · The Goods and Services Tax Act, 2009
Section 78, The Goods and Services Tax Act, 2009
Status not yet checkedThe Goods and Services Tax Act, 2009, Sierra Leone
A person who claims a refund under section 41 that is falsein a material particular commits an offence and is liable on conviction
to a fine–
(a) not exceeding 300 per cent of the amount of
the refund improperly claimed; or
(b) to imprisonment for a term not exceeding 5
years,
or to both the fine and imprisonment.
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