No.I
2018
the course of exercising his ~>r her functions under this Schedule
shall be con1idential to the {·nit, and no person shall disclose
any such in1\.mna1Ion to any other person or lxxly except-(a)
in the course of exercising his or her functions
under this .\ct; or
(h)
Ill
(c)
in accordance with the order of any court: or
(d)
for the purposes or any prosecution or criminal
proceedings;
a judicial officer for the purposes of any
legal proceeding<> under tllis Act: or
or where the disclosure is authorised or required h) or under
this Schedule or any other Ia\\.
(2) Any officer. employee. inspector or agent of
the l ·nit who discloses any information referred to in
subparagraph (I) otherwise than in accordanl:e with that
subsection, or makes use of it for personal gain. shall he
guilty of an offence and liable to a line not e\.ceeding lncl
eight or to imp1isonment for a perilxl not exceeding three
years, or to both such fine and such imp1isonment.
(3) The Director shall ensure that the l nit
maintains adequate systems and procedures to maintain the
confidentiality of information referred to in subsection ( I).
Failure ro avail onesellolthe amnesrv
g_ Any trader. parastatal or moneylender in possession
of hoarded cash who or which fails to avail itself, herself
or himself of the amnesty under this Pa11 shall be gmlty of
an offence and liahle(a)
in a case of a contmvention of section I0 of
the Act to a fine not exceeding level eight
for each day during which it is in default of
compliance with that provision, calculated
from the I st J\pril, 2018; and
(b)
in a case of a contravention of section ll of
the Act, to a tine equiYalent to the value oft he
hoarded cash."_
SCHEDULE (Section 20)
AMEl'-<1).\l.b'\TS TO PENALTIES IN h:coi\IIo T\X
AcT
[Cr-I.lf''IFE<
Provision
E-aenr ofAmendment
Section 6 I (8)
By the repeal of paragraph (a)
Section 61
By the repeal of subsection (8a)
Section 80
By the repeal of subsection (10)
Thi11eenth Schedule
paragraph I0
By the repeal of suhparagmph (4)
Seventeenth Schedule
paragraph 6
By the repeal of subparagraph (3)
Eighteenth Schedule
paragraph 4
By the repeal of subparagraph (3)
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