31.
(1) Any person who-
| | (a) contravenes or fails to comply with any provisions of this Law, or any direction lawfully given, or any requirement lawfully imposed under this Law; or | | |
| | (b) omits or refuses-
| | | (i) to furnish a return when required by the Commission to do so under section 14; or |
| (ii) to furnish any Information or to produce any document when required to do so by a notice sent under section 15; or |
|
| | (c) knowingly makes any false statement in any return furnished by him under this Law, or knowingly furnishes any false information when required by the Commission to furnish any information, | | |
|
|
(2) Where any offence under this Law is committed by a body of persons, then-
| | (a) if the body of persons is a body corporate, every director and officer of such body corporate; and | | |
| | (b) If the body of persons is a firm, every partner of that firm, | | |
|
|
(3) No prosecution for any offence under this Law shall be instituted except with the written sanction of the Attorney-General. |
|
|