Thailand Law Library

by Thailand Lawyer

Any person liable to duty or liable to cancel stamps who neglects or refuses to pay the duty or to cancel the stamps shall be punished with a fine not exceeding 500 Baht.

Any person issuing a receipt at the amount of less than 10 Baht for a value of 10 Baht or over, or divides the value received in order to evade the payment of duty, or intentionally writes an inaccurate instrument in order to evade compliance in accordance with the provisions of this Chapter, shall do wrong and be punished with a fine of not exceeding 200 Baht.

Any person who intentionally enters a false date of cancellation of a stamp shall be punished with a fine not exceeding 500 Baht or imprisonment not exceeding 3 months or both.

Any person who does not prepare or keep a record in accordance with Section 105 Ter, or does not issue a receipt immediately upon request in accordance with Section 106, or issues a receipt that is not duty stamped at the amount of duty payable, shall be punished with a fine not exceeding 500 Baht.

Any person who by himself or in conspiracy with any other person acts resulting in the non- issuance of a receipt or does not issue a receipt immediately upon receiving payment in accordance with Section 105, or issues a receipt at an amount less than the payment actually received, shall be punished with a fine not exceeding 500 Baht or imprisonment not exceeding 1 month or both.

Any person who knowingly does not accommodate an official or inspector in the performance of his duty, or knowingly or intentionally refuses to comply with the notice or does not allow seizure of any instrument or document, or does not comply with the summons issued by the official or inspector in accordance with Section 123, or refuses to answer when questioned, or violates the provisions of Section 105 Bis, 105 Quarter or 123 Bis, shall do wrong and be punished with a fine not exceeding 500 Baht.

Any person who, with fraudulent intentions, has a stamp known to be forged or trades stamps which have already been used or declared out of use by a ministerial regulation shall do wrong and be punished with a fine not exceeding 5,000 Baht or imprisonment not exceeding 3 years or both.