Section 84: A person who–

(a) forges, falsifies or knowingly uses a forged or falsified certificate or other document required by or under this Act or by or under the directions of the Commissioner-General or any instrument used in the transaction of any business or matter relating to GST; (b) alters any document or instrument relating to GST after it has been officially issued or forges the seal, signature, initials or other mark of or used by any tax officer for the verification of any document or instrument or for the security of the tax or relating to GST or any other tax payable under this Act; (c) on any document or instrument required for the purposes of this Act forges or imitates the seal, signature, initials or other mark of or made use of by any other person whatsoever, whether with or without the consent of that person, commits an offence and is liable on conviction to a fine not exceeding Le5,000,000 or if greater, up to 100% of the revenue resulting from the forgery or to a term of imprisonment not exceeding 5 years or to both the fine and imprisonment; and any goods involved in the commission of the offence shall be forfeited to the State.