Stamp Duties Act, 1968 (Act No. 77 of 1968)

Chapter V: Offences

Purchase

Any person who—

(a)	without just cause shown by him, refuses or neglects to—

(i)	furnish, produce or make available any information, documents or things;

(ii)	reply to or answer truly and fully, any questions put to him; or

(iii)

attend and give evidence,

as and when required in terms of this Act; or

(b)	obstructs or hinders any officer in the carrying out of his duties,

shall be guilty of an offence and liable on conviction to a fine or to imprisonment for a period not exceeding one year.