Section 158C: Offences

(1) A person commits an offence where he or she- (a) knowingly and without lawful authority by any means gains access to or attempts to gain access to any tax computerised system; (b) having lawful access to any tax computerised system, knowingly uses or discloses information obtained from a computer system for a purpose that is not authorised; or (c) knowing that he or she is not authorised to do so receives information obtained from any tax computerised system and uses, discloses, publishes or otherwise disseminates such information. (2) A person who commits an offence under subsection (1) is liable on conviction- (a) in the case of an individual, to imprisonment not exceeding two years or a fine not exceeding five hundred thousand shillings or both ; or (b) in the case of a body corporate, to a fine not exceeding two million five hundred thousand shillings. (3) A person commits an offence where he or she knowingly- (a) falsifies any record or information stored in any tax computerised system; (b) damages or impairs any tax computerised system; or (c) damages or impairs any duplicate tape or disc or other medium on which any information obtained from the a tax computerised system is held or stored otherwise than with the permission of the Commissioner General, and is liable on conviction to imprisonment not exceeding three years or a fine not exceeding one million shillings or both." Cross References Petroleum (Exploration and Production) Act, Cap. 150 ACTS 21st November, 2008. SUPPLEMENT No. 11 ACTS SUPPLEMENT to The Uganda Gazette No. 5S Volume Cl dated 21sl i',en enl Printed by UPPC, Entebbe, by Order of the Government. 70 Art 70 Art Excise* Tariff /Ampndincitt) (No. 2) Act 2008 for the purpose of varying existing rates or prescribing new rates. Date of Assent: 18th October, 2008. Date of Commencement: 1st July, 2008. Be it enacted by Parliament as follows: