Value Added Tax Act (Cap. 406), article 80

80. (1) The provisions of articles 18, 60, 62 and 62A of the Customs Ordinance shall apply to this Act as if all references to duties contained in those articles were references to tax due u nder this Act, and any person who is i n contravention of the provisi ons of the said articles construed a s aforesaid in relation to any goods whose importation is subject to tax under this Act shall, witho ut prejudice to any liability incurred under the said Ordinance, b e guilty of an offence under this Act and shall on conviction, be liable to a fine ( multa ) equivalent to three times the tax payable or to a fine ( multa ) of three hundred and fifty euro (€350), whichever shall be the greater, so however that one third of the said amo unt shall be deemed as a civil debt due to the Commissioner, or to imprisonment for a term not exceeding two years or to both such fine and imprisonment and the offe nder may be either detained o r proceeded against by summons, in the same manner and form, and subject to all other provisions laid down in the Criminal Code . Cap. 37.(2) The provisions of article 77 of the Customs Ordinance shall apply in relation to goods whose importation is subject to tax under this Act as if any reference contained therein to the duty ther ein mentioned were also a reference to the tax chargeable under thi s Act. (3) The importation of goods subject to tax under this Act shall, for all purposes of any law, be deemed as a prohibited importation unless the said tax is duly paid or, where the paym ent of the tax has been postponed i n accordance with any provisions of this Act, the conditions imposed in connection with such a postponement are duly observed. 56 CAP. 406.] VALUE ADDED TAX General offence. Amended by: L.N. 426 of 2007; L.N. 105 of 2008; II. 2009.54.