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Division of Revenue Act, 2021 (Act No. 9 of 2021)

Chapter 6 : General

33. Financial misconduct


(1) Despite any other legislation to the contrary, any wilful or negligent non-compliance with a provision of this Act constitutes financial misconduct.


(2) Section 84 of the Public Finance Management Act or section 171 of the Municipal Finance Management Act, as the case may be, applies in respect of financial misconduct envisaged in subsection (1).