If a national servant who has the duty to collect revenue commits revenue leakage by doing the following, or if he helps someone to evade revenue or if he himself is also involved and encourages it, he will be deemed to have committed an offense according to section 3 according to the amount of revenue that has been leaked and accordingly Punishment of imprisonment and double fine of the amount of revenue so leaked: –
(a) by accepting any cash or kind money, fee, reward, box or any other kind of benefit or by engaging in solicitation or with the intention of soliciting or assisting anyone in any kind of revenue evasion or taking any kind of benefit or facility from any person or not, the Government of Nepal or non-collection of revenue or assisting in the collection or reduction of revenue to the detriment of a public institution,
(b) Assessing or causing reduced revenue or providing help in determining or causing no revenue without seeing or examining the documents that should be examined or examined while determining revenue in accordance with prevailing laws, or without collecting necessary evidence,
(c) Misappropriating the collected revenue without filing it in accordance with prevailing laws,
(d) Leaving or helping to leave the goods without collecting the revenue that should be collected by changing the invoice, quality or quantity of the goods presented while determining the revenue or valuing the goods in accordance with the prevailing law.