Any person who;

• Fails to acquire and use an electronic fiscal device upon commencement of business operations or expiry of the period specified by the Commissioner.
• Fails to issue fiscal receipt or fiscal invoice upon receiving payment for sale of goods or service.
• Issues a fiscal receipt or fiscal invoice that is false or incorrect in any material particulars.
• Uses electronic fiscal device in any manner that misleads the system or the Commissioner.
• Tempers with or causes electronic fiscal device to work improperly or in manner that does not give a correct or true document.

Commits an offence and shall be liable on conviction to a fine not less than 200 currency points and not more than 300 currency points or to imprisonment for a term not exceeding three years or to both.

These offences shall not apply to a person who is exempted by any tax law to acquire or use an electronic fiscal device.

Where any amount of tax has been evaded in any of the offence, a person involved shall be liable upon conviction in addition to   a fine twice the amount of tax evaded or imprisonment for a term not exceeding three years.

A person who fails to demand or report a denial of issuance of a fiscal receipt or fiscal invoice upon payment for goods or service commits an offence and shall be liable on conviction to a   less than 2 currency points and not more than 100 currency points.