The following is a tabulation of penalties and offences provided in Law in regards to tourism levy:
No | Offence | Penalty/ 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 |