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Section 47

Offence by employee or agent

of Tourism Tax Act 2017

ActIn forceProvision 59 of 84
Section 47
(1)

Where any person would be liable under this Act to any punishment or penalty for any act, omission, neglect or default, he shall be liable to the same punishment or penalty for every such act, omission, neglect or default of any employee or agent of his or of the employee of such agent, if such act, omission, neglect or default was committed by the employee of the person in the course of his employment, or by the agent when acting on behalf of the person, or by the employee of such agent in the course of his employment by such agent or otherwise on behalf of the agent.

(2)

Nothing in subsection (1) shall absolve an agent, officer or employee from any liability for an offence.