Farm Tax Act, 1985
|
Provisions in relation to offences. |
24.—(1) (a) An offence under section 17 of this Act may be prosecuted by the Commissioner. | |
(b) An offence under section 20 of this Act may be prosecuted by the local authority in whose functional area the land to which the offence relates is situated. | ||
(c) An offence under the Schedule to this Act may be prosecuted by the Minister for Finance. | ||
(2) Where an offence committed by a body corporate under this Act is proved to have been committed with the consent or connivance of, or to have been attributable to any neglect on the part of, any person who, when the offence was committed, was a director, member of the committee of management or other controlling authority of the body concerned, or the manager, secretary or other officer of the body, that person shall also be deemed to have committed the offence and may be proceeded against and punished accordingly. |