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Local Government: Municipal Property Rates Act, 2004 (Act No. 6 of 2004)

Chapter 9 : Miscellaneous Matters

86. Offences

 

 

(1) A person is guilty of an offence if that person—
(a) contravenes section 43(1)(a) or (b), 44, 62(1)(b) or (c), or 74;
(b) wilfully obstructs, hinders or threatens a valuer or a member of or person authorised by an appeal board when the valuer, member or person performs a duty or exercises a power in terms of this Act;
(c) wilfully gives information in an objection in terms of section 50(1)(c) or in an appeal in terms of section 54 which is false in any material respect;

[Paragraph (c) amended by section 34 of Act No. 19 of 2008]

(d) after having been summoned in terms of section 75 fails—
(i) to be present at a meeting of an appeal board at the time and place specified in the summons;
(ii) to remain present until excused; or
(iii) to produce a document specified in the summons;
(e) after having been called in terms of section 75 refuses—
(i) to appear;
(ii) to answer any question, except where the answer might incriminate him or her; or
(iii) to produce a document in that person's custody; or
(f) fails to comply with a request in terms of section 29(4), 42(1)(a) or (c) or 73(a) or (c), or in response to such request wilfully supplies false or incorrect information in any material  respect.

 

(2) A valuer is guilty of an offence if that valuer is grossly negligent in the exercise of the functions of office set out in section 34.

 

(3) A person convicted of an offence in terms of subsection (1) or (2) is liable to imprisonment not exceeding two years or to a fine as may be prescribed in applicable national legislation.

 

(4) A person convicted of an offence in terms of section 83(2) is liable to a fine or imprisonment not exceeding six months.