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Division of Revenue Act, 2012 (Act No. 5 of 2012)

Chapter 6 : General

34. Financial misconduct

 

 

1) Despite anything to the contrary contained in any law, any wilful or negligent non-compliance with a provision of this Act or a framework published in terms of this Act constitutes financial misconduct.

 

2) Section 84 of the Public Finance Management Act and section 171 of the Municipal Finance Management Act apply in respect of financial misconduct contemplated subsection (1).