Law library · Sierra Leone · The Finance Act, 2021
Section 24, The Finance Act, 2021
Status not yet checkedThe Finance Act, 2021, Sierra Leone
The Income Tax Act 2000 is amended by inserting thefollowing new section immediately after section 157.
157A. A person who contravenes paragraph (b) of
subsection (1) of section 3 commits an offence
and shall be liable -
155 of Act
Impeding
tax administration
In Act No. 8
of 2000.
Penalty for
failing to
register a
business
(a) to pay an administrative penalty of
not more than Le20,000,000 and taxes
outstanding for the period; or
(b) upon conviction to a fine not
exceeding Le100,000,000; or to a term
of imprisonment of one year or both
the fine and the prison term.
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