(1) Any traveller who, for the purpose of evading the payment of the travel tax, knowingly makes a false statement or false representation on summary conviction is liable to a fine not exceeding $200 or to imprisonment for a term not exceeding 3 months.
(2) A carrier is liable on summary conviction to a fine not exceeding $500 or to imprisonment for a term not exceeding 6 months who—
(a) fails to register as required under this Act;
(b) wilfully fails to make a return or pay the tax due under this Act; or
(c) knowingly furnishes a false statement or makes a false representation.
(3) Where the Comptroller is not satisfied that the return furnished by any carrier is true and correct, he or she may make an assessment to the best of his or her judgment.
(4) Where any carrier fails to pay the tax assessed to be payable within the time specified in the assessment, the carrier is liable on summary conviction to a fine not exceeding $1,000 for each day during which the offence continues or to imprisonment for a term not exceeding 2 years.
(Amended by Act 21 of 1999)