FEDERAL INLAND REVENUE SERVICE (ESTABLISHMENT) ACT
Section 54: Imposition of surcharge.
(1) If the Service is satisfied that a person who is or was in its employment-
(a) is or was responsible for any improper payment of moneys from the fund of the Service or for any payment of such money which is not duly documented ;
(b) is or was responsible for any deficiency in, or for the destruction of, any money, security, store or other property of the Service ;
(c) being or having been an officer, fails or has failed to keep proper accounts or record ; or
(d) has failed to make any payment, or is responsible for any delay in the payment of moneys for the Service to any person to whom such payment is due under any contract, agreement or arrangement entered into between that person and the Service,
and if a satisfactory explanation is not furnished to the Service within a period specified by the Board with regard to the failure collect, improper payment, payment not duly documented, deficiency or destruction, failure to keep proper accounts or records, failure to make payment or delay in making payment, the Service may surcharge the said person such sum as it may think fit.
(2) Any action taken under subsection (1) of this section shall be subject to the approval of the Board and when such approval is obtained the Executive Chairman shall notify the person surcharged under this section.
(3) The Board may at any time withdraw any surcharge in respect of which a satisfactory explanation has been received from the person concerned or if it otherwise appears that no surcharge should have been made, the Board shall at once inform the Executive Chairman of such withdrawal.
(4) The amount of any surcharge imposed under subsection (1) of this section and not withdrawn under subsection (3) of this section shall be a debt due to the Service from the person against whom the surcharge is imposed and may be sued for and recovered in any court in any suit initiated by the Service for its recovery and may also be recovered by deduction from the salary of the person surcharged if the Board so directs.
Cite this section
Section 54, FEDERAL INLAND REVENUE SERVICE (ESTABLISHMENT) ACT (2007).
https://repo.podus.ai/laws/federal-inland-revenue-service-establishment-act/section/54/