70DFalse pretence as to sales tax an offence

70D False pretence as to sales tax an offence

(1) Any person not liable to pay sales tax in respect of any goods shall not, upon the sale or offer for sale of those goods, demand or receive or seek to receive any sum of money (whether included in a larger sum or not) upon the pretence that that sum is chargeable to, and payable by, him as tax under this Act. (2) Any person who: (a) has paid or is liable to pay an amount of sales tax in respect of any goods; or (b) has purchased goods at a price which includes an amount in respect of sales tax payable by the vendor under this Act; shall not, upon the sale or offer for sale of those goods, demand or receive or seek to receive any sum of money (whether included in a larger sum or not) in excess of that amount upon the pretence that that sum has been paid or is payable by him as sales tax, or has been included in respect of sales tax in the price paid by him for the goods.

Penalty: $5,000.