Law library · Sierra Leone · The Finance Act, 2009.
Section 5, The Finance Act, 2009.
Status not yet checkedThe Finance Act, 2009., Sierra Leone
(1) Notwithstanding anything in any law to the contrary,with effect from ninety days after the coming into operation of this
Act, the use of postage stamps for the authentication of any official
document is hereby prohibited.
(2) With effect from the ninety days referred to in
subsection (1), only revenue stamps issued by the National Revenue
Authority shall be used for the authentication of official documents.
(3) Any person who contravenes this section commits
an offence and shall be liable on conviction to a fine not exceeding
Le100,000 or ten times the value of the stamps used in the
contravention of this section.
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