Article 22 Offences, Penalties and Proceedings

Any person who fails without reasonable excuse to comply with a direction given to him under article 15(2) or article 16(2) within the period and in the manner specified therein or who fails without reasonable excuse to comply with a direction given to him under article 18(2) at the time and in the manner specified shall be guilty of an offence and shall be liable on conviction to imprisonment for a term not exceeding five years or to a fine or to both.

Any person guilty of an offence under paragraph 6(b) or (d) of the Schedule to this Order shall be liable on conviction to imprisonment for a term not exceeding two years or to a fine or to both.

Any person who fails without reasonable excuse to notify the Attorney General of compliance with a direction under article 15(2) or 16(2) or to provide the evidence of compliance required by him under article 18(1) shall be guilty of an offence and shall be liable on conviction to imprisonment for a term not exceeding two years or to a fine or to both.

Any person guilty of an offence under paragraph 6(a) or (c) of the Schedule to this Order shall be liable on conviction to imprisonment for a term not exceeding six months or to a fine or to both.

Any person who without reasonable excuse deducts from an amount transferred to the escrow account in compliance with a direction given to him under article 15(2) or 16(2) any sum which has not been certified by the Attorney General under article 18(4) as being properly deductible shall be guilty of an offence and shall be liable on conviction to a fine.

Any person who without reasonable excuse closes an account described in article 19(1) pending a transfer under article 20 of the amount remitted or any part of it shall be guilty of an offence and shall be liable on conviction to a fine.

Where any body corporate is guilty of an offence under this Order, and that offence is proved to have been committed with the consent or connivance of, or to be attributable to any neglect on the part of, any director, manager, secretary or other similar officer of the body corporate or any person who was purporting to act in any such capacity, he, as well as the body corporate, shall be guilty of that offence and shall be liable to be proceeded against and punished accordingly.