| (1) | A person is guilty of an offence if that person— |
| (b) | wilfully obstructs, hinders or threatens a valuer or a member of or person authorised by an appeal board when the valuer, member or person performs a duty or exercises a power in terms of this Act; |
| (c) | wilfully gives information in an objection in terms of section 50(1)(c) or in an appeal in terms of section 54 which is false in any material respect; |
[Paragraph (c) amended by section 34 of Act No. 19 of 2008]
| (d) | after having been summoned in terms of section 75 fails— |
| (i) | to be present at a meeting of an appeal board at the time and place specified in the summons; |
| (ii) | to remain present until excused; or |
| (iii) | to produce a document specified in the summons; |
| (e) | after having been called in terms of section 75 refuses— |
| (ii) | to answer any question, except where the answer might incriminate him or her; or |
| (iii) | to produce a document in that person's custody; or |
| (2) | A valuer is guilty of an offence if that valuer is grossly negligent in the exercise of the functions of office set out in section 34. |
| (3) | A person convicted of an offence in terms of subsection (1) or (2) is liable to imprisonment not exceeding two years or to a fine as may be prescribed in applicable national legislation. |
| (4) | A person convicted of an offence in terms of section 83(2) is liable to a fine or imprisonment not exceeding six months. |
