Section 79, The Goods and Services Tax Act, 2009

The Commissioner-General or any delegated officer oremployee of the National Revenue Authority who, in the administration of this Act– (a) directly or indirectly asks for or takes, a payment or reward, whether pecuniary or otherwise or a promise or security for such payment or reward, not being a payment or reward which the officer was lawfully entitled to receive; or (b) enters into or acquiesces in an agreement to do, abstain from doing, permit, conceal or connive at an act or thing that is contrary to this Act or to the proper execution of the officer’s duty or that has the effect that the tax revenue is or may be defrauded, commits an offence and is liable on conviction to– (a) a fine equal to the greater of– (i) Le 2,000,000; or (ii) 200 per cent of the amount involved in such offence; or (b) to imprisonment for a term not exceeding 5 years or to both the fine and imprisonment. and the Court may in addition to imposing a fine, order the convicted person to pay to the National Revenue Authority the amount of GST that has not been paid as a result of the officer’s wrongdoing and which cannot be recovered from the person liable for the GST.