Value-Added Tax Act, 1991 (Act 89 of 1991)
R 385
Magistrates' Courts Act, 1944 (Act No. 32 of 1944)Part IV : OffencesChapter XVII : Offences106B. Offence by employer |
Any employer who, having been requested by an employee to furnish a written statement containing full particulars of such employee's emoluments, fails or neglects to do so within a reasonable time, or who wilfully or negligently furnishes incorrect relevant particulars, shall be guilty of an offence and on conviction liable to a fine not exceeding R300 or, in default of payment, to imprisonment for a period not exceeding three months.
