Revised Laws of Saint Lucia (2021)

21.   Offences

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   (1)   Any development company which contravenes any of the provisions of section 16 or section 19(1) and every director, manager, agent and officer of the development company who is knowingly a party to the contravention commits an offence and on summary conviction thereof is liable to a fine not exceeding $1,000 and in default of payment to imprisonment for a period not exceeding 6 months.

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   (2)   Any development company which contravenes any of the provisions of section 17 and every director, manager, agent and officer of the development company who is knowingly a party to the contravention commits an offence and on summary conviction thereof is liable to a penalty of 5 times the amount of the customs duty payable on the article at the date of its importation but for the provisions of this Act, and in default of payment thereof to imprisonment for a period not exceeding 12 months.

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   (3)   Any development company which fails to submit to the Minister the report of accounts required by section 18 within the time stipulated therein or who fails to make a return required by the Minister under section 19(2) within the time directed by him or her, or who fails to comply with the provisions of section 19(1) commits an offence and on summary conviction thereof is liable—

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      (a)     where the offence is a contravention of section 18, to a fine not exceeding $5,000 and in default of payment to imprisonment for a period not exceeding 9 months;

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      (b)     where the offence is a contravention of subsection (1), or of section 19(2), to a fine not exceeding $500 and in default of payment to imprisonment for a period not exceeding 3 months.

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   (4)   Any development company which, and every director, manager, agent and officer of a development company who, with intent to deceive, knowingly makes a statement false in any material particular in any report or in any account submitted under section 18 commits an offence and on summary conviction thereof is liable to a fine not exceeding $6,000 and in default of payment to imprisonment for a period not exceeding 12 months or to both such fine and such imprisonment.