(1) A tax officer in carrying out the provisions of this Act shall not —
(a) directly or indirectly ask for, or take in connection with any of the officer's duties any payment or reward, whether pecuniary or otherwise, or any promise or security for any such payment or reward, not being a payment or reward which the officer was lawfully entitled to receive; or
(b) enter into or acquiesce in any agreement to do, abstain from doing, permit, conceal, or connive at any act or thing whereby the tax revenue is or may be defrauded or which is contrary to the provisions of this Act or to the proper execution of the officer's duty.
(2) A tax officer who contravenes subsection (1) commits an offence and is liable on conviction to a fine not exceeding $10,000 or to imprisonment for a term not exceeding one year or to both, and the Court may, in addition to imposing a fine, order the convicted person to pay to the Comptroller any amount of tax that has not been paid as a result of the tax officer's wrong doing and which cannot be recovered from the person liable for the tax.