Section 41

Sanctions for offences 

(1) Subject to subsection (2), a person convicted of an offence under sections 39 and 40, shall be liable to a fine not exceeding five million shillings or to imprisonment for a term not exceeding three years, or to both a fine and imprisonment.

(2) Where an offence under this Part or the Tax Procedures Act has been committed in relation to excisable goods, the court may impose a fine not exceeding the higher of –

• (a) the maximum fine specified for the offence; or 
• (b) three times the value of the excisable goods to which the offence relates. 

(3) For the purposes of subsection (2), the value of excisable goods shall be determined in accordance with section 9.

  41A General Penalty 

Finance Act, 2019 Effective 7th November 2019 
A person who contravenes any provision of this Act or any regulation made thereunder for which no specific penalty is provided commits an offence and shall be liable, on conviction, to a fine not exceeding two million shillings or to imprisonment for a term not exceeding two years, or to both.