RULING
Accused persons have been charged with a count of failure to pay tax contrary to section 80 of the Revenue Administration Act, 2016 (Act, 915). Section 80 of Act 915, provides that “A person who fails to pay tax by the date on which the tax is payable commits an offence and is liable on summary conviction (a) where the failure relates to an amount exceeding two thousand currency points, to a fine of not less than two hundred penalty units and not more than one thousand penalty units or to a term of imprisonment of not less than three months and not more than one year or to both; and (b) in any other case to a fine of not less than fifty penalty units and not more than two hundred penalty units or to a term of imprisonment of not less than one month and not more than three months or to both.
The brief facts have it that, demand notices were served on the accused persons to notify them of their indebtedness to the Republic of Ghana. The accused persons had also applied for schedule…