Section 10: Offences.

(1) A person who contravenes or fails to comply with provisions of this Act is guilty of an offence under this Act.
(2) Subject to the provisions of subsection (3) of this section-
(a) if a tax due under section 2 of this Act is not paid within the time specified in that section, the Service shall serve on the company, a demand note for the unpaid tax plus a sum which is equal to 5 per cent of the tax; and
(b) if a sum demanded under paragraph (a) of this subsection is not paid within 2 months of the demand, the company is guilty of an offence under this Act; and
(3) Notwithstanding any other provision in this Act, it shall be the duty and responsibility of every company liable to pay education tax to ensure that its annual returns are filed with the Service for the purpose of assessment of education tax.
(4) The Board of Trustees shall, remit in whole or in part a sum added to the unpaid tax under subsection (2) (a) of this section.
(5) Where an offence under this Act is committed by a body corporate or firm or other association of individuals-
(a) every director, manager, secretary or other similar officer of the body corporate;
(b) every partner or officer of the firm ;
(c) every person concerned in the management of the affairs of the association; or
(d) every person who was purporting to act in that capacity is severally guilty of that offence and liable to be proceeded against and punished for the offence in like manner as if he had himself committed the offence, unless he proves that the act or omission constituting the offence took place without his knowledge, consent or connivance.