Do you know that a person who without lawful justification or excuse refuses or wilfully neglects to pay any basic rate payable by that person on or after the date on which the rate is payable, commits an offence and is liable on summary conviction to a fine of not more than GHC300 or to a term of imprisonment of not more than one month or both?
Section 158 (1) of Local Governance Act, 2016 (Act 936).