 |
|
|
|
| 88 Relationship to assessment and impact on criminal penalties | |
|
88 Relationship to assessment and impact on criminal penalties
(1) The penalties specified under this Act are owed notwithstanding that no assessment of tax owed under this Act has been made.
(2) Any penalty imposed under this Act shall be without prejudice to any prosecution for any offence under this Chapter.
|
|
|