Section 28 (Estate Duty Act) – Offences

28. Offences

[Heading of section 28 substituted by section 271 of Act 28 of 2011 effective on 1 October 2012]

(1)     ……….

[Subsection (1) amended by section 7 of Act 81 of 1965 and section 11 of Act 30 of 2000 and repealed by section 271 of Act 28 of 2011 effective on 1 October 2012]

(2)     Any person who –

(a)     ……….

[Paragraph (a) deleted by section 9 of Act 81 of 1985]

(b)     ……….

[Paragraph (b) repealed by section 271 of Act 28 of 2011 effective on 1 October 2012]

(b)bis         ……….

[Paragraph (b)bis inserted by section 17 of Act 77 of 1962, substituted by section 8 of Act 46 of 1996 and repealed by section 271 of Act 28 of 2011 effective on 1 October 2012]

(c)     fails to comply with any reasonable requirement of the Commissioner or Master made for the purpose of carrying out any provision of this Act; or

(d)     obstructs or hinders the Commissioner or Master in carrying out any provision of this Act,

shall be guilty of an offence and liable on conviction to a fine or to imprisonment for a period not exceeding two years.

[Subsection (2) amended by section 7 of Act 81 of 1965, section 12 of Act 97 of 1993 and section 11 of Act 30 of 2000]