Uncertificated Securities Tax Act, 1998 (Act No. 31 of 1998)

9. Offences

Purchase

Any person who—

(a)	fails or neglects to furnish, file or submit any declaration or document as and when required by or under this Act; or

(b)	without just cause shown, refuses or neglects to furnish any information, documents or thing contemplated in section 14; or

(c)	fails to disclose any material fact in the declaration contemplated in sections 6 and 7;

(d)	obstructs or hinders any person in the discharge of his or her duties under or in terms of this Act; or

(e)	submits or furnishes a false certificate or statement,

shall be guilty of an offence and liable on conviction to a fine or imprisonment for a period not exceeding 12 months.