CAP. 140]
Air Passenger Departure Tax
[1985 Ed.
Offences.
(2) A refund-
(a) whether under section 13 or in any other circumstance, to a
passenger who departs by air from Hong Kong; or
(b) to an operator of an overpayment referred to in sec-
tion 7(7),
shall be made in such manner as the Financial Secretary, after consultation with the Director either generally or in any particular case, may determine.
15. (1) Any passenger liable to pay the tax who-
(a) fails to pay the tax in accordance with section 3(1); or
(b) makes a false statement with intent to evade payment of
the tax; or
(c) in any other way, evades or attempts to evade payment of
the tax,
commits an offence and is liable to a fine of $5,000.
(2) Any person who authorizes or permits a passenger liable to pay the tax to embark on an aircraft, unless the passenger has previously paid the tax, commits an offence and is liable to a fine of $10,000 and to imprisonment for 6 months.
(3) In proceedings for an offence under subsection (2), it shall be a defence to show that the accused person did not know, and could not reasonably have ascertained, that at the relevant time the
passenger-
(a) was liable to pay the tax; or
(b) had not paid the tax.
(4) Any person who obstructs the Director or any person authorized by the Director in writing in the exercise of the powers conferred on the Director or such person by section 5(2), commits an offence and is liable to a fine of $10,000 and to imprisonment for 6 months.
(5) An operator who fails to comply with section 5(1) or 6(1) commits an offence and is liable-
(a) on conviction upon indictment to a fine of $50,000 and, where the operator is an individual, to imprisonment for 2 years; and
(b) on summary conviction to a fine of $20,000 and, where the operator is an individual, to imprisonment for 1 year.
and is liable in addition to a further fine of $1,000 for every day on which the offence continues.