Section 104

Sanctions for offences 

(1) Subject to subsection (2) or (3), a person convicted of an offence under this Act shall be liable to a fine not exceeding one million shillings and or* to imprisonment for a term not exceeding three years, or to both. (Finance Act 2023 wef 1st-July-2023 s67*) 

(2) A person convicted of an offence under sections 98(1) or 102(1) is liable to a fine not exceeding two million shillings and or to imprisonment for a term not exceeding five years, or to both. Finance Act, 2018Effective 1st October 2018

(3) A person convicted of an offence under section 97 shall be liable to a fine not exceeding ten million shillings or double the tax evaded, whichever is higher or to imprisonment for a term not exceeding ten years, or to both.

(4) A person convicted of an offence under section 92 shall liable to a fine equal to double the tax evaded or to a fine not exceeding five million shillings whichever is higher or to imprisonment for a term not exceeding five years, or to both.

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