Income Tax Management Act (Cap. 372), article 54

54. (1) The institution of proceedings for, or the imposition of, a penalty, fine or term of impri sonment under the Income Tax Ac ts shall not relieve any person fro m liability to payment of any t ax for which he is or may be liable. (2) The payment of any tax as mentioned in the preceding sub- article may be enforced in terms of article 40(2) of the Act, w hich shall be applicable mutatis mutandis, in like manner as it had been given in a civil action between the Com missioner and the offender. Saving for criminal proceedings.