Public Notice - Dishonoured Cheques

Inland Revenue Division wishes to advise the public that in accordance with the RATES, TAXES AND LICENCES (PAYMENT BY CHEQUE) ACT, CHAPTER 74:02, it is an offence to offer payments via cheque knowing that the cheque would be dishonoured.

Section 5 states, “Any person who offers a cheque in payment of any rates, taxes or licence knowing that the cheque will be or is likely to be dishonoured on presentation thereof to the bank upon which it is drawn is liable on summary conviction to a fine in the amount equivalent to ten times the value of the cheque and to imprisonment for five years. The burden of proof that a cheque so offered is not likely to be dishonoured shall be upon the accused.”

Please be guided accordingly.

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