Section 44: Penalties for offences by authorised and unauthorised persons.

Any person who is appointed for the due administration of this Act or employed in connection with the assessment and collection of a tax who-(a) demands from any company an amount in excess of the authorized assessment of the tax;
(b) withholds for his own use or otherwise any portion of the amount of tax collected ;
(c) renders a false return, whether orally or in writing, of the amount of tax collected or received by him ;
(d) defrauds any person, embezzles any money or otherwise uses his position to deal wrongfully with the Service ;
(e) steals or misuses the documents of the Service; or
(f) compromises on the assessment or collection of any tax,
commits an offence and shall be liable on conviction to a fine equivalent to 200 per cent of the sum in question or to imprisonment for a term of not exceeding 3 years or to both fine and imprisonment.