Value Added Tax Act (Cap. 406), article 78

78. (1) Where a person has been c onvicted under either article 76 or article 77 and is again c onvicted of an offence under eit her of the said articles committed within six months from the date of the previous conviction, the fine ( multa ) shall in no case be less than one thousand and two hundred euro (€1,200). (2) Where a person has been convicted of four offences committed under either of the articles aforesaid in a period of twenty-four months, the court shall on the latest of the said convictions impose a fine ( multa ) of not less than two thousand and five hundred euro (€2,500) and in addition to the punishment fo r that conviction order the suspension for a determinate time of not l ess than one week and not more than one month of all licences, permits, warrants or other author isation granted by the Police or by any other authority to carry on the economic activity or activi ties to which the offences relate. VALUE ADDED TAX [CAP. 406. 55 Obstruction of officials. Amended by: L.N. 426 of 2007; L.N. 105 of 2008; II. 2009.52.