Section 45, The Finance Act, 2021

(1) A person who fails to use or tampers with any systemor installation of the National Revenue Authority shall be deemed to be impeding tax administration and shall be liable to (a) the prescribed penalty provisions provided for in Paragraph 12 of the Ninth Schedule to the Income Tax Act of section 30 of Act No. 2 of 2019. Evading Taxation by not Using or Tampering with the system. (b) in the case of a small and medium enterprise to an administrative fine of 20,000,000 or upon conviction a fineof Le50,000,000 or an imprisonment term of up to three years or both the imprisonment term and fine. (2) Notwithstanding paragraphs (a) and (b) of subsection (1) the Commissioner-General shall assess to the best of his judgement the amount of revenue lost as a result of any action or inaction by the taxpayer, agent or related party as the case maybe without objection by the taxpayer. (3) The Commissioner-General shall fully recovery all unpaid taxes as provided for in this act.