1964_RATING_ORDINANCE — Page 30

1987 Ed.]

Rating

[CAP. 116

29

(2) Section 44(1)(b), (c) and (d) shall apply in respect of an appeal determined under subsection (1).

(Added, 33 of 1981, s. 28)

PART X

OFFENCES AND PENALTIES

45. Any person who knowingly makes a false statement-

(a) in furnishing the particulars specified in the specified form

under section Sta); or

5(1)(a)

(b) for the purpose of recovering a refund under section 30 or

31 of any amount paid in respect of rates; or

(c) for the purpose of obtaining or retaining exemption under

section 36 for a tenement or part of a tenement,

shall be guilty of an offence and shall be liable on conviction to a fine of $5,000.

46. Any person who--

5(1)(4)

(a) refuses or neglects to furnish any of the particulars speci-

fied in the specified form under section Sta; or

(b) refuses or neglects, when required under section 5(b), to exhibit any receipt, rent-book, account or other document whatever connected with the rent or value of a tenement;

or

(c) obstructs the Commissioner or any person authorized by him from entering, or inspecting, or measuring any tene- ment under section 5(2),

shall be guilty of an offence and shall be liable on conviction to a fine of $2,000.

47. A person convicted of an offence under this Ordinance shall, in addition to any penalty imposed therefor, be liable to pay a sum equal to the loss in revenue occasioned by his default, with interest thereon at the rate of 8 per cent per annum, such sum and interest to be determined by the court before which he is convicted and recoverable in the same manner as a fine.

48. Notwithstanding section 26 of the Magistrates Ordinance, a complaint or information in respect of an offence under this Ordinance may be made or laid at any time within 6 years after the date of the offence.

49. If a person has been convicted, in respect of any tenement, of an offence under this Ordinance and the offence has resulted in the insertion in the valuation list of a lesser value or in a tenement not appearing in the valuation list, the Commissioner may delete the

False or incorrect statements.

54/90522

Refusal to furnish information and obstruction.

54/90523

Additional penalty in respect of loss in

revenue.

Complaints may be laid within 6 years of offence. (Cap. 227.)

Interim valuation after conviction.

Page 30Page 31