97. Penalties for offences by authorised and unauthorised persons

Any person who —

being a person appointed for the due administration of this Act or any assistant employed in connection with the assessment and collection of tax —

demands from any person an amount in excess of the authorised assessment or tax;

withholds for the person’s own use or otherwise any portion of the amount of tax collected;

renders a false return, whether verbal or in writing, of the amounts of tax collected or received by the person; or

defrauds any person, embezzles any money or otherwise uses the person’s position so as to deal wrongfully either with the Comptroller or any other individual; or

not being authorised under this Act to do so, collects or attempts to collect tax under this Act,shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $10,000 or to imprisonment for a term not exceeding 3 years or to both.