Tax Administration Act, 2011 (Act No. 28 of 2011)
Chapter 17 : Criminal Offences
237. Criminal offences relating to filing return without authority
A person who—
|(b)||uses an electronic or digital signature of another person in an electronic communication to SARS without the person's consent and authority; or|
|(c)||otherwise submits to SARS a communication on behalf of another person without the person's consent and authority,|
is guilty of an offence and, upon conviction, is subject to a fine or to imprisonment for a period not exceeding two years.
[Section 237 substituted by section 79 the Tax Administration Laws Amendment Act, 2012 (Act No. 21 of 2012)]