• Any person who collects, in the first instance, on behalf of the Republic, any tax or duty payable under any enactment shall not, for the purposes of that enactment, use any receipts or invoices, except those printed and produced by the Ghana Publishing Corporation, in that behalf, and purchased from the Central Revenue Department, or Customs and Excise Department as the case may be.

    • (1) Any person who contravenes section 1 of this Decree shall be guilty of an offence, and shall on summary conviction be liable to a fine not exceeding c2,000.00 or to imprisonment for a term not exceeding one year or to both such fine and imprisonment.

      (2) Where an offence under this Decree is committed by a body of persons-

      (a) where the body of persons is a body corporate, every director or officer of that body shall be deemed to be guilty of that offence; and

      (b) where the body of persons is a firm, every partner of that firm shall be deemed to be guilty of that offence:

      Provided that no person shall be deemed to be guilty of an offence under this subsection if he proves that the offence was committed by some other person without his consent or connivance, and that he exercised all due diligence to prevent the commission of the offence.

    • Any enactment relating to the collection of tax or duty shall have effect subject to such modifications as may be necessary to give effect to the provisions of this Decree.

    • This Decree shall not apply to income tax collected under the Income Tax Decree, 1966 (NLCD 78).

    • This Decree shall come into force on the 1st day of October, 1975.