Tax Administration Act, 2011
R 385
Promotion of Access to Information Act, 2000 (Act No. 2 of 2000)Part 7 : General Provisions90. Offences |
| (1) | A person who with intent to deny a right of access in terms of this Act— |
| (a) | destroys, damages or alters a record; |
| (b) | conceals a record; or |
| (c) | falsifies a record or makes a false record, |
commits an offence and is liable on conviction to a fine or to imprisonment for a period not exceeding two years.
| (2) | An information officer who wilfully or in a grossly negligent manner fails to comply with the provisions of section 14 commits an offence and is liable on conviction to a fine, or to imprisonment for a period not exceeding two years. |
| (3) | A head of a private body who wilfully or in a grossly negligent manner fails to comply with the provisions of section 51 commits an offence and is liable on conviction to a fine, or to imprisonment for a period not exceeding two years. |
[Section 90 substituted by section 24 of Act No. 55 of 2003]
