74.    Publication of names of offenders

 

(1)     The Commissioner may publish for general information the particulars specified in subsection (2), relating to a tax offence committed by a person, if-

 

(a)     the person was convicted of the offence; and

 

(b)     all appeal or review proceedings relating to the offence have been completed or were not instituted within the period allowed.

 

(2)     The publication referred to in subsection (1) may specify-

 

(a)     the name and area of residence of the offender;

 

(b)     any particulars of the offence that the Commissioner thinks fit; and

 

(c)     the particulars of the fine or sentence imposed.