Before the Cabinet Secretary makes an appointment under this section, he may require the person to be so appointed to declare whether he has any, and if so what, financial interest in any betting undertaking operating in Kenya.

The members referred to in paragraphs (a) and (e) of subsection (1) shall hold office for a period of three years from the date of their appointment, but shall be eligible for re-appointment.

In the event of the chairperson being absent from any meeting of the Board, the members present shall choose one of their number to act as chairperson for that meeting.

At all meetings of the Board, the chairperson or the person chosen to act as chairperson under subsection (3) together with three other members of the Board shall form a quorum.

Meetings of the Board shall be held at least once in every three months and at such other times, on such occasions and at such places as the chairperson may determine.

The chairperson or the person chosen to act as chairperson under subsection (3) shall have a deliberative vote and, in the case of equality of votes, shall also have a casting vote.

The Board may co-opt to serve on it for such length of time as it thinks fit any person or persons whose assistance or advice it may require, but a person so co-opted shall not be entitled to vote at any meeting of the Board or be counted as a member for the purpose of forming a quorum.

The chairperson of the Board may, with the approval of the Cabinet Secretary, appoint such persons to act as officers and servants of the Board as he considers requisite to enable it to discharge its duties under this Act.

The chairperson, members, officers and servants appointed under this section shall be paid out of moneys provided for that purpose by Parliament such salaries, remuneration and allowances, if any, as the Cabinet Secretary may determine.

All permits and licences issued under this Act and all communications from the Board shall be under the hand of the chairperson or of some person duly authorized by the chairperson, notification of that authorization being published in the Gazette under the hand of the chairperson.

The chairperson shall submit to the Cabinet Secretary for publication an annual report of the proceedings of the Board containing particulars with respect to such matters as the Cabinet Secretary may direct.

No member of the Board, nor any officer or servant thereof, shall be personally liable for any act or default done or omitted to be done in good faith in the course of his duties under this Act.

Subject to this Act and to any general or special direction by the Cabinet Secretary, the Board shall regulate its own procedure.

The Board may authorize the chairperson to exercise on its behalf, at any time when it is not meeting, such of its powers as it may from time to time specify; but the exercise of those powers shall, to the extent required by the Board, be reported by the chairperson without unreasonable delay to a meeting of the Board.

A person who desires to obtain, renew or vary a licence or permit under this Act shall make application to the Board in the form and manner prescribed.

On receipt of an application under subsection (1), the Board may make such investigations or require the submission of such declaration or further information as it may deem necessary in order to enable it to examine the application.

A person who knowingly makes a false statement or declaration in an application for, or a renewal or variation of, a licence or permit shall be guilty of an offence and liable to a fine not exceeding five thousand shillings or to imprisonment for a term not exceeding six months or to both.

The Board shall give the applicant an opportunity to be heard before determining whether the applicant is fit and proper for the purposes of this Act.

An applicant who knowingly makes a false statement or declaration in an application for, or a renewal or variation of, a licence or permit commits an offence and shall, upon conviction, be liable to a fine not exceeding five thousand shillings or to imprisonment for a term not exceeding six months, or to both.

For the purposes of this section, "group of companies" means any two or more companies, one of which is the holding company of the others.

Whenever a licence is issued under this Act the Board shall impose as a condition thereof a requirement that the applicant shall furnish the Board with security by means of a deposit, or such other security as the Board may approve, of a sum not exceeding forty thousand shillings and that security shall be refunded or cancelled on the expiration or cancellation of the licence in respect of which it has been deposited or given unless it is forfeited under section 64.

In the case of a partnership, only one security in respect of the partnership shall be required, notwithstanding that licences under any of sections 16, 18, 22 and 46 have been issued in respect of the partnership.

In determining the amount of security the Board shall take into account the known business of the applicant and the amount, if any, by which that business may reasonably be expected to increase in the ensuing year.

The Board may at any time vary the amount of any security given in pursuance of this section if it is satisfied that, having regard to the known scale of business of the licensee concerned, the variation is reasonable.

Every licence or permit issued under this Act shall state the precise location and extent of the premises, if any, to which it relates and shall be endorsed with every condition imposed by the Board under this Act.

A licensee who wishes at any time to transfer the conduct of his business to premises other than those authorized in terms of his licence may apply to the Board for authority to do so.

Upon receipt of an application in accordance with subsection (2) the Board may vary the licence so as to authorize the conduct of the licensee’s business at the premises the subject of the application in substitution for the premises previously licensed.

Every licence or permit issued by the Board under this Act shall, during the period of its validity, be prominently displayed by the licensee or permit-holder at his principal place of business, if any, in a part thereof to which the public have access, and a copy thereof shall be similarly displayed at each of the branches of the licensee or permit-holder.

On notification to a person that his licence or permit has been cancelled or suspended, that person shall forthwith surrender his licence or permit, as the case may be, to the Board.

A person who without reasonable cause or excuse fails to comply with this section, or who displays a licence or permit which is not currently valid, shall be guilty of an offence and liable to a fine not exceeding three thousand shillings or to imprisonment for a term not exceeding three months or to both.

A licensee shall enter or cause to be entered regularly in a book kept for the purpose all such particulars as may be prescribed.

A licensee who contravenes subsection (1), or who knowingly or recklessly keeps any book, record or account required to be kept under this section which is false in any material particular, or who makes or causes to be made in any such book an entry which is false in a material particular, shall be guilty of an offence and liable to a fine not exceeding ten thousand shillings or to imprisonment for a term not exceeding one year or to both.

The Board may at any time, and shall, at least once in every twelve months, require a licensee to submit to the Board a properly audited statement of accounts.

The Board may require a permit-holder, other than a holder of a permit issued under section 23, section 54 or section 58, to render accounts to the Board in such form and within such period as it may specify.

The Board may require accounts submitted to it under this section to be the subject of audit by an accountant, whose appointment as auditor shall be notified by the licensee or permit-holder, as the case may be, to the Board and approved by it.

A person who refuses or fails to submit a statement of accounts as and when required by the Board or who knowingly submits a false or misleading statement shall be guilty of an offence and liable to a fine not exceeding ten thousand shillings or to imprisonment for a term not exceeding one year or to both.

[Act No. 9 of 1967, Sch., Act No. 10 of 1981, Sch.]

A person who bets in unlicensed betting premises shall be guilty of an offence and liable to a fine not exceeding five thousand shillings or to a term of imprisonment for a term not exceeding six months, or to both; and a person found in unlicensed betting premises or found escaping therefrom on the occasion of their being entered under this Act shall be presumed, until the contrary is proved, to be or to have been betting therein.

A person who occupies or has the use temporarily of premises which are kept or used by another person as unlicensed betting premises shall be presumed, until the contrary is proved, to have permitted that place to be so kept or used.

In this section, "unlicensed betting premises" means betting premises in respect of which no licence is issued under this Part.

A person who acts or carries on business as a bookmaker otherwise than under and in accordance with the terms of a licence issued under this Act shall, without prejudice to his liability (if any), to be proceeded against under section 14, be guilty of an offence and liable to a fine not exceeding ten thousand shillings or to imprisonment for a term not exceeding one year, or to both; but nothing in this section shall apply to an employee of a person issued with a licence under section 16 acting in the course of his employment at the licensed betting premises of that person or at an authorized race meeting.

A person who accepts or receives bets or settles or pays money or money’s worth in respect of bets, or is found in possession of any books, accounts, documents or other articles which are used or appear to have been used or intended to be used in connection with or which relate or appear to relate to the business of a bookmaker, shall be presumed, until the contrary is proved, to be acting as a bookmaker.

A person who settles or pays money or money’s worth in respect of any betting shall also be presumed, until the contrary is proved, to be acting as a bookmaker.

A fee shall be paid in respect of each betting premises where the person issued with a licence under this Act conducts his business.

In the case of a partnership of bookmakers, only one licence shall be required but each partner shall be named in the application for the licence.

In considering the suitability of betting premises for the purpose of proviso (i) to section 5(3), the Board shall take into account the desirability of keeping those premises at a proper and sufficient distance from premises licensed for the sale and consumption of liquor.

The Board may, upon the issue of a licence under this section, impose conditions relating to the manner in which a person issued with a licence under this section may conduct his business and to the suitability, condition and conduct of the betting premises to which the licence applies and the hours during which the premises may be open for business.

A licence shall be issued in respect of each totalisator to be used.

A licence issued under this section may be issued in respect of each race day or for a period not exceeding one year.

The Board may authorize a person issued with a licence under subsection (1)(a) to enter into betting transactions through his agents off the course, in respect of a totalisator to be used on the course; but no person shall act as an agent under this subsection unless he has been appointed as such in writing by the person issued with a licence under subsection (1)(a) and a copy of the appointment is delivered to, and approved by, the Board.

The provisions of paragraphs (a) and (b) of subsection (1) shall not apply to an agent or employee of a person issued with a licence under section 18 who is engaged in the lawful conduct of a totalisator in a manner approved by the Board.

Any person, other than the holder of valid principal agent’s licence, who takes or sends out of Kenya (whether by post or otherwise) money or money’s worth or any coupon, in connection with any pool betting scheme authorized under section 22 shall be guilty of an offence and liable to a fine not exceeding three thousand shillings or to imprisonment for a term not exceeding three months or to both.

For the purposes of subsection (2)(f), the publication of an advertisement or notice in a newspaper printed outside Kenya and normally circulating within Kenya shall not be an offence if the scheme to which the advertisement or notice refers is promoted outside Kenya.

A person, other than the holder of valid principal agent’s licence, who takes or sends out of Kenya (whether by post or otherwise) money or money’s worth or a coupon, in connection with a pool betting scheme authorized under section 22 shall be guilty of an offence and liable to a fine not exceeding three thousand shillings or to imprisonment for a term not exceeding three months or to both.

No licence issued under this section shall be applicable to more than one pool betting scheme, promoter of a scheme, principal agent or agent.

The promoters of a race meeting shall, if they desire bookmakers to be permitted to carry on business at that race meeting, apply to the Board for a permit for that purpose.

An application shall be in writing in the prescribed form.

Upon receipt of an application under subsection (1), the Board may, after making such inquiries as it thinks fit, issue a permit authorizing bookmaking to take place at the race meeting held on the race course and on the day or days specified in the permit.

A person who permits a bookmaker to carry on business at a race meeting otherwise than under the authority of a permit issued under subsection (3) shall be guilty of an offence and liable to a fine not exceeding three thousand shillings or to imprisonment for a term not exceeding three months or to both.

Subject to this Act, a person who frequents or loiters in a street or public place, on behalf either of himself or of any other person, for the purposes of bookmaking, betting, agreeing to bet, or paying, receiving or settling bets shall be guilty of an offence and liable to a fine not exceeding five thousand shillings or to imprisonment for a term not exceeding six months or to both; but this subsection shall not apply to anything done on ground used, or adjacent to ground used, for the purpose of an authorized race meeting.

A police officer may arrest without warrant anyone whom he finds in a street or public place and whom he suspects, with reasonable cause, to be committing an offence under this section.

There shall be a tax to be known as betting tax chargeable at the rate of fifteen per cent of the gaming revenue.

The tax shall be paid to the Collector by the licensed bookmaker on the 20th day of the month following the month of collection.

This section shall not apply to horse racing.

A lottery promoted or conducted otherwise than in accordance with this Part shall be deemed to be an unauthorized lottery and unlawful.

A person who opens, keeps or uses, or causes or knowingly permits the use of, premises for carrying on an unauthorized lottery shall be guilty of an offence and liable to a fine not exceeding ten thousand shillings or to imprisonment for a term not exceeding one year or to both.

A person who prints or publishes or causes to be printed or published an advertisement or other notice of or relating to an unauthorized lottery or of or relating to the sale of a ticket or chance in any such lottery shall be guilty of an offence and liable to a fine not exceeding three thousand shillings or to imprisonment for a term not exceeding three months or to both:

Provided that the publication of such an advertisement or notice in a newspaper outside Kenya and normally circulating within Kenya shall not be a contravention of this subsection if the lottery to which the advertisement or notice refers is promoted and conducted outside Kenya.

In this section, references to printing include references to writing and other modes of representing or reproducing words in a visible form.

Where in the case of a lottery authorized under this section less than twenty- five per centum, or less than the proportion provided by the Board under the proviso to subsection (1), of the gross proceeds of the lottery is devoted to the object for which the lottery is promoted or any of the proceeds are devoted to a purpose, other than expenses and prizes, which is not such an object, each promoter of the lottery shall be guilty of an offence and liable to a fine not exceeding five thousand shillings or to imprisonment for a term not exceeding six months or to both.

Deleted by Act No. 38 of 2016, s. 81(b).

If any condition imposed under this section is contravened, each of the promoters of the lottery concerned, and where the person by whom the condition is broken is not one of the promoters that person also, shall be guilty of an offence and liable to a fine not exceeding five thousand shillings or to imprisonment for a term not exceeding six months or to both; but it shall be a defence for a person charged with an offence under this section only by reason of his being a promoter of the lottery to prove that the offence occurred without his consent or connivance and that he exercised all due diligence to prevent it.

The Board may issue a permit authorizing the promotion of a lottery relating to a horse race or other race, whether promoted in Kenya or elsewhere.

Section 31 shall apply to every lottery in respect of which a permit under subsection (2)(a) is issued, and accordingly references in section 31 to "totalisator" and to "licensee" shall be construed as including references to lottery on the course and to permit-holder.

Sections 36, 37 and 38 shall apply to every lottery in respect of which a permit under subsection (2)(b) of this section is issued, and accordingly references in those sections to "lottery" shall be construed as including references to lottery off the course.

If any of the conditions specified in subsection (1) is contravened, every person concerned in the promotion or conduct of the lottery shall be guilty of an offence and liable to a fine not exceeding five thousand shillings or to imprisonment for a term not exceeding six months or to both:

Provided that it shall be a defence for a person charged with an offence under this section to prove that the contravention occurred without his consent or connivance and that he exercised all due diligence to prevent it.

The entertainments to which this section applies are bazaars, sales of work, fetes, dinners, dances, sporting or athletic events and other entertainments of a similar character, whether limited to one day or part thereof or extending over two or more days.

So much of section 29 as relates to betting in a place other than a street shall not apply to this section.

If any of the conditions specified in subsection (1) is contravened, each of the promoters of the lottery, and where the person by whom the condition is broken is not one of the promoters that person also, shall be guilty of an offence and liable to a fine not exceeding five thousand shillings or to imprisonment for a term not exceeding six months or to both:

Provided that it shall be a defence for a person charged with an offence under this section only by reason of his being a promoter of the lottery to prove that the contravention occurred without his consent or connivance and that he exercised all due diligence to prevent it.

No ticket or chance in a lottery promoted and conducted under this Part shall be sold by or to a person under the age of sixteen years.

The Board may require the promoters of a lottery which is promoted or conducted under sections 40, 41 and 42 to submit accounts and make returns in such form and within such period as it may specify.

There shall be a tax to be known as lottery tax chargeable at the rate of fifteen per cent of the lottery turnover.

The tax shall be paid to the Collector by a person authorized to promote the lottery on the 20th day of the month following the month of collection.

A person who games in unlicensed gaming premises shall be guilty of an offence and liable to a fine not exceeding five thousand shillings or to imprisonment for a term not exceeding six months or to both; and a person found in unlicensed gaming premises, or found escaping therefrom on the occasion of its being entered under this Act, shall be presumed until the contrary is proved to be or to have been gaming therein.

A person who occupies or has the use temporarily of premises which are kept or used by another person as unlicensed gaming premises shall be presumed until the contrary is proved to have permitted that place to be so kept or used.

In this section, "unlicensed gaming premises" means gaming premises in respect of which no licence is issued under this Part.

The Board may, subject to any regulations made under this Act, issue a licence authorizing a person to organize and manage gaming, other than gaming organized and managed under section 50 or section 52, on premises to which the public may resort for the purpose of playing games, not being unlawful games.

A licence shall be issued in respect of each premises to be used for gaming and any licence to be issued under this section shall state the game or games which the licensee may, on the premises named therein, organize and manage.

Where an admission fee is charged under subsection (3)(c) it shall be subject to the payment of tax under the Entertainments Tax Act (Cap. 479).

If a person issued with a licence under section 46 uses or permits the use of licensed gaming premises for the playing of games not authorized by the Board or a variant of or of a similar nature to a game sanctioned by the Board which is played in a manner that the chances therein are not equally favourable to all the players, or contravenes or fails to comply with any condition imposed by the Board or by any regulations made under this Act, then it shall be held that the gaming was unlawful gaming and the person shall be guilty of an offence under section 45(1):

Provided that it shall be a defence for a person charged with an offence under this section only by reason of his being concerned with the conduct of the gaming to prove that the contravention of a condition imposed under section 46(3) occurred without his consent or connivance and that he exercised all due diligence to prevent it.

A person who is present at gaming mentioned in subsection (1) for the purpose of taking part therein shall be guilty of an offence under section 45(2), and for the purpose of this subsection proof that a person was present at the gaming shall be evidence that he was present for the purpose of taking part therein unless he proves to the contrary.

In this section, "young person" has the meaning assigned to it in section 28(2).

A person who is present at any gaming such as is mentioned in subsection (3) for the purpose of taking part therein shall be guilty of an offence and liable to a fine not exceeding three thousand shillings or to imprisonment for a term not exceeding three months or to both; and for the purposes of this subsection proof that a person was present at gaming shall be evidence that he was present for the purpose of taking part therein unless he proves that he was present neither for that purpose nor for purposes of taking part in the management of the gaming, operating any instrument or other thing whatsoever used in connection with the gaming, or making bets with respect to the gaming:

Provided that, for the purposes of proceedings under this subsection, paragraph (c) of subsection (1) shall be deemed to be omitted if the person charged proves that he was not required to make, or to undertake to make, a payment such as is mentioned in that paragraph and that he neither knew nor had reasonable cause to suspect any other person was so required.

Where two or more entertainments are promoted on the same premises by the same persons on any day, the conditions specified in subsection (1) shall apply in relation to those entertainments as if they were a single entertainment.

Except as provided by subsection (2), where a series of entertainments is held the conditions specified in subsection (1) shall apply separately to each entertainment in the series, whether or not some or all of the persons taking part in any one of those entertainments are thereby qualified to take part in any other of them; and where each of the persons taking part in the games played at the final entertainment of the series is qualified to do so by reason of having taken part in the games played at another entertainment of that series held on a previous day (being an entertainment to which this section applies) subsection (1)(c) shall apply in relation to that final entertainment as if for the words "four hundred shillings" there were substituted the words "two thousand shillings".

A person who is present at gaming such as is mentioned in subsection (5) for the purpose of taking part therein shall be guilty of an offence and liable to a fine not exceeding three thousand shillings or to imprisonment for a term not exceeding three months or to both; and proof that a person was present at gaming shall be evidence that he was present for the purpose of taking part therein unless he proves that he was present neither for that purpose nor for the purpose of taking part in the management of the gaming, operating any instrument or other thing whatsoever used in connection with the gaming, or making bets with respect to the gaming:

Provided that, for the purpose of proceedings under this subsection, paragraph (b) of subsection (1) shall be deemed to be omitted if the person charged proves that he was not required to make, or to undertake to make, more than one payment or any payment exceeding five shillings and that he neither knew nor had reasonable cause to suspect that any other person was so required.

So much of section 55 as relates to gaming in a place other than a street shall not apply to this section.

In this section, "unauthorized gaming machine" means a gaming machine in respect of which a permit has not been issued under section 54.

The Board may, subject to any regulations made under this Act, issue a permit authorizing the use of a gaming machine on premises approved by it.

A person who contravenes any conditions provided for in subsection (2) or imposed by the Board shall be guilty of an offence and liable to a fine not exceeding three thousand shillings or to imprisonment for a term not exceeding three months or to both.

Subject to this Act, a person who takes part in gaming in a street or other place to which, whether on payment or otherwise, the public have or may have access, shall be guilty of an offence and liable to a fine not exceeding three thousand shillings or to imprisonment for a term not exceeding three months or to both.

A police officer may arrest without warrant anyone whom he finds in a street or other place referred to in subsection (1) and whom he suspects, with reasonable cause, to be committing an offence under this section.

In this section, "street" has the meaning assigned to it in section 29(3).

There shall be a tax to be known as gaming tax chargeable at the rate of fifteen per cent of the gaming revenue.

The tax shall be paid to the Collector by a person carrying on a gaming business on the 20th day of the month following the month of collection.

If any of the conditions specified in subsection (1) is contravened or not complied with, every person concerned in the provision or conduct of that amusement shall, unless he proves that the contravention occurred without his consent or connivance and that he exercised all due diligence to prevent it, be guilty of an offence and liable to a fine not exceeding three thousand shillings or to imprisonment for a term not exceeding three months or to both.

If any of the conditions specified in subsections (2) and (3) is contravened, every person concerned in the provision or the conduct of that amusement shall, unless he proves that the contravention occurred without his consent or connivance and that he exercised all due diligence to prevent it, be guilty of an offence and liable to a fine not exceeding three thousand shillings or to imprisonment for a term not exceeding three months or to both.

The Board may, subject to any regulations made under this Act, issue a permit authorizing the use of an amusement machine or amusement machines on premises approved by it.

A permit issued under this section shall be subject to such conditions as the Board may impose and in every case to the condition that no person under the age of eighteen years shall play an amusement machine unless in the presence of, and with the permission of, his parent or guardian.

A person who contravenes this section shall, without prejudice to his liability, if any, to be proceeded against under any other provision of this Act relating to betting and lotteries, be guilty of an offence and liable to fine not exceeding three thousand shillings or to imprisonment for a term not exceeding three months or to both.

In this section, "broadcasting" means radio communication, within the meaning of section 2 of the Kenya Information and Communications Act (Cap. 411A), for reception by members of the public.

The Board may, subject to any regulations made under this Act, issue a permit authorizing the promotion and conduct of prize competitions success of which depends to a substantial degree upon the exercise of skill in connection with any trade or business or the sale of any article to the public.

Any person who promotes or advertises any competition in connection with any trade or business or the sale of any article to the public without a permit shall be guilty of an offence and be liable to a fine not exceeding ten thousand shillings or to a term of imprisonment not exceeding one year or both.

Nothing in this section shall apply to any competition prohibited under section 59.

There shall be a tax to be known as prize competition tax chargeable on the cost of entry to a competition which is premium rated at the rate of fifteen per cent of the total gross turnover.

The tax shall be paid to the Collector by the licensed person on the 20th day of the month following the month of collection.

A person who sends or causes to be sent or supplies or delivers any chain letter or voucher or who sends or receives money or moneys worth in connection with a chain letter or voucher shall be guilty of an offence and liable to a fine not exceeding one hundred thousand shillings or to imprisonment for a term not exceeding two years or to both.

The power to act under subsection (1) shall only be exercised without warrant if the person so acting has reasonable cause to believe that the delay occasioned in obtaining a search warrant would seriously hinder him in the performance of his duties, and the power shall be exercised only by or under the directions of a police officer of or above the rank of Inspector unless the person authorized in writing by the Board or the Permanent Secretary has reasonable cause to believe that the delay occasioned in summoning a police officer would, or would tend to, defeat the purposes of this section.

A person who resists, hinders or obstructs a person acting in pursuance of any of the provisions of this section, or who on a requisition under subsection (1) wilfully withholds information, or gives information knowing or having reason to believe it to be false or misleading, shall be guilty of an offence and liable to a fine not exceeding five thousand shillings or to imprisonment for a term not exceeding six months or to both:

Provided that no person may be required to answer any question the answer to which may tend to expose him to any criminal charge, penalty or forfeiture.

Before removing anything under subsection (1), the person removing it shall furnish the person in whose custody or possession the article is at the time of removal with a written receipt therefore.

Every seizure under this section shall be reported without unnecessary delay to a magistrate.

If a person issued with a licence under this Act is convicted of an offence under this Act or of an offence involving fraud or dishonesty, the Court by or before which he is convicted may order that his licence shall be forfeited and cancelled; and if that person is convicted of an offence under Part III or Part V the Court may make such further order as to the forfeiture of his security or part thereof furnished to the Board under section 6 as it deems fit, and the provisions of Part IV of the Criminal Procedure Code (Cap. 75), in so far as they relate to forfeiture of recognizances, shall apply mutatis mutandis:

Provided that no security or part thereof shall be applied in settlement of any betting or gaming entered into by that person.

A person whose licence is forfeited and cancelled in pursuance of an order under subsection (1) shall, by virtue of that order, be disqualified from holding or obtaining a licence or a further licence for a period of five years beginning with the date of the conviction which gave rise to the order:

Provided that, in a case where it appears to the Court making the order to be just in all the circumstances, the Court may include in the order a direction that the period of disqualification shall be such period shorter than five years as the Court may specify.

A bookmaker, promoter of a pool betting scheme or organizer or manager of licensed gaming premises, or a servant or agent of his, who employs in his business any person known to him to be disqualified by subsection (2) shall be guilty of an offence and liable to a fine not exceeding two thousand shillings.

The late payment interest payable under this section shall be computed as simple interest.

The late payment penalty or interest shall be payable to the Collector and shall be treated as a tax payable by the person liable for the tax.

The accrued late payment interest shall not, in aggregate, exceed the principal tax liability.

A person liable to a late payment penalty or interest may apply in writing to the Collector for the remission of the penalty or interest payable and such application shall include the reasons for the application.