Section 41

Interference with tax computerized system 

Repealed by Finance Act, 2018,Effective 1stJuly 2018 
(1) A person who knowingly – 

• (a) falsifies any record or information stored in any tax computerised system; 
• (b) damages or impairs any tax computerised system; or 
• (c) damages or impairs any duplicate tape or disc or other medium on which any information obtained from a tax computerised system is held or stored otherwise than with the permission of the Commissioner, commits an offence. 

(2) A person convicted of an offence under subsection (1) shall be liable, to imprisonment for a term not exceeding three years, or to a fine not exceeding eight hundred thousand shillings, or to both.

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