237.    Criminal offences relating to filing return without authority

 

A person who-

 

(a)     submits a return or other document to SARS under a forged signature;

 

(b)     uses an electronic or digital signature of another person in an electronic communication to SARS without the person’s consent and authority; or

 

(c)     otherwise submits to SARS a communication on behalf of another person without the person’s consent and authority,

 

is guilty of an offence and, upon conviction, is subject to a fine or to imprisonment for a period not exceeding two years.