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Offences & Penalties

The following is a tabulation of penalties and offences provided in Law in regards to tourism levy:

NoOffencePenalty/ Sanction
1.Failure to Remit Levy – s105(5)

Fine =< KES.100,000 or imprisonment for a Term

=< 12 Months or to both

2.

Failure to comply with

the Provisions of the Act – s112(1) (a)

Fine =< KES.100,000 or imprisonment for a Term

=< 18 Months or to both

3.

Failure to comply with a demand made by an authorized officer –

s112(1) (c)

Fine =< KES.100,000 or imprisonment for a Term

=< 18 Months or to both

4.Obstructing a Levy Officer in execution of his duties- s112(1) (d)

Fine =< KES.100,000 or imprisonment for a Term

=< 18 Months or to both

5.

Knowingly making a

false statement – s112(1) (e)

Fine =< KES.100,000 or imprisonment for a Term

=< 18 Months or to both

   
6.

Knowingly furnishing a false document or information – s112(1)

(e)

Fine =< KES.100,000 or imprisonment for a Term

=< 18 Months or to both

7.

Failure to pay Levy Due

by the 10th of the Following Month

KES. 5,000/- Instant Penalty & 3% Additional Penalty of the amount of Levy Due
8.

Failure to maintain register of guests or maintaining a false

register of guests Regulation 8(3)

Fine =< KES.100,000 or imprisonment for a Term

=< 12 Months or to both

9.

Obstructing or hindering an authorized Levy Officer from inspecting a regulated Tourism Regulated establishment-

Regulation 9(2) (a)

Fine =< KES.100,000 or imprisonment for a Term

=< 12 Months or to both

10.

Failure to Comply fully and truthfully with a request to produce records- Regulation

9(2) (b)

Fine =< KES.100,000 or imprisonment for a Term

=< 12 Months or to both

11.

Failure to produce books, records and information for examination

Regulation 10 (2)

Fine =< KES.100,000 or imprisonment for a Term

=< 12 Months or to both

12.

Obstructing or hindering an authorized Levy Officer from inspecting a regulated

Tourism Premises – Regulation 11(2) (a)

Fine =< KES.100,000 or imprisonment for a Term

=< 12 Months or to both

13.

Failure to provide information or to produce records for

examination – Regulation 11(2) (b)

Fine =< KES.100,000 or imprisonment for a Term

=< 12 Months or to both

14.

Knowingly making a false statement in relation to inspection of

records- Regulation 11(2) (c)

Fine =< KES.100,000 or imprisonment for a Term

=< 12 Months or to both