Measure

36. (1) The Minister, in consultation with the Minister responsible for finance, may by regulation impose a levy on the import, distribution or sale of tobacco products.

(2) A levy referred to in subsection (1) is payable to the Fund in the prescribed manner and at the prescribed times.

(3) Regulations made in terms of subsection (1) may prescribe -

(a) the rate and manner of calculating or determining the levy or the amount of the levy;
(b) the periods and methods of assessment of the levy;
(c) the information to be provided to the Permanent Secretary for the purpose of assessing the levy;
(d) in which manner and when the levy is payable;
(e) by whom the levy is payable; and
(f) penalties for the late payment of the levy, or for providing false information or for the failure to provide information to the Permanent Secretary relating to the assessment of the levy.

(4) Any person who fails to pay any levy referred to in this section in the prescribed manner and at the prescribed times commits an offence and is liable on conviction to a fine not exceeding N$50 000 or to imprisonment for a period not less than five years or to both such fine and such imprisonment.