Public Finance Management Act [Chapter 22:19] as amended as at 28 October 2016 (3) A notice of a deposit of unclaimed money in terms of subsection (1) that is of or above a prescribed limit shall be made in the Gazette to enable any person with any claim to the money to lodge such claim in writing no later than thirty days after publication of such notice. (4) Where any money is paid to a claimant in terms of subsection (3) and subsequently such money is claimed by another person, neither the Treasury nor the State shall be under any liability to the second claimant by reason of having paid the money to the first claimant. (5) Where in relation to money notified in terms of subsection (3) no claim is made or a claim is dismissed, any such money shall become public money and be paid into the Consolidated Revenue Fund, and no person shall have any right of action against the Treasury or the State in relation to the money. 91 Offences and penalties (1) An accounting officer shall be guilty of an offence and liable upon conviction to a fine not exceeding level ten or to imprisonment for a period not exceeding five years or to both such fine and such imprisonment, if that accounting officer wilfully or in a grossly negligent way fails to comply with section 10 or a requirement of Part IV. (2) An accounting authority shall be guilty of an offence and liable upon conviction to a fine not exceeding level ten or to imprisonment for a period not exceeding five years or to both such fine and imprisonment, if that accounting authority wilfully or in a grossly negligent way fails to comply with section 42, 44 or 48. (3) Any person, other than a person mentioned in section 65(2) or (3), who purports to borrow money or to issue a guarantee, indemnity or security for or on behalf of a Ministry, reporting unit, public entity or constitutional entity, or who enters into any other contract which purports to bind a Ministry, reporting unit, public entity or constitutional entity to any future financial commitment, shall be guilty of an offence and liable upon conviction to a fine not exceeding level ten or to imprisonment for a period not exceeding five years, or to both such fine and imprisonment. (4) Any person who— (a) hinders or obstructs— (i) the Auditor-General; or (ii) the Treasury; or (iii) an internal auditor appointed in terms of section 80; (b refuses or fails to produce any information that is in that person’s possession or under that person’s control in relation to the financial management, financial performance or banking activities of a Ministry or in relation to the management or control of any State property or liability when required to do so in terms of this Act; (c) resists or obstructs any person acting in the discharge of his or her functions in terms of this Act; (d) without reasonable excuse, refuses or neglects to pay any public money into a bank account of the State or a Ministry; (e) without reasonable excuse, refuses or neglects to pay any trust money into a trust bank account; - 44 -