Section 28

Tax payable to the Commissioner 

(1) Any tax payable under this Act shall be paid to the Commissioner. 

(2) Any person who fails to pay tax due from him on or before the day upon which it is payable commits an offence. 

(3) The amount of any tax payable under this Act shall not be abated by reason only of the conviction of the person liable for the payment thereof for an offence under subsection (2).

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