defrayed for the benefit of oneself or the other person, shall be imprisoned as from one year to ten years and fined as from two thousand Baht to twenty thousand Baht. (Section 153 amended by Section 9 of the Act Amending the Criminal Code, B.E. 2502) Section 154 Whoever, being an official having the duty, or professing to have the duty of collecting or checking taxes, duties, fees or any other money, dishonestly collects or fails to collect such taxes, duties, fees or money, or does any act or does not do any act in order that the person having the duty to pay such taxes, duties or fees shall not have to pay them, or pay less than what such person has to pay, shall be punished with imprisonment of five to twenty years or imprisonment for life, and fine of two thousand to forty thousand Baht. (Section 154 amended by Section 10 of the Act Amending the Criminal Code, B.E. 2502) Section 155 Whoever, to be official to have the duty to assess any of property-value or goods for collection of the taxes, duties or fees according to the law dishonestly, to such propertyvalue or goods so as to such person to have the duty to pay the tax, duties or fees without to pay or to pay less than of which shall be paid by such person, shall be imprisoned as from five years to twenty years or life imprisonment and fined as from two thousand Baht to forty thousand Baht. (Section 155 amended by Section 11 of the Act Amending the Criminal Code, B.E. 2502) Section 156 Whoever, being an official having the duty of checking and auditing accounts according to the law dishonestly, advises or does or does not do any act so as to cause an omission of entry in the accounts, a false entry in the accounts, an alteration in the accounts, or concealment or evidence to be recorded in the entry of the accounts resulting in the nonpayment of taxes, duties or fees, or in the payment of less than what such person has to pay, shall be punished with imprisonment of five to twenty years or imprisonment for life, and fined of two thousand to forty thousand Baht. (Section 156 amended by Section 12 of the Act Amending the Criminal Code, B.E. 2502) Section 157 Whoever, being an official, wrongfully exercises or does not exercise any of his functions to the injury of any person, or dishonestly exercises or omits to exercise any of his functions, shall be punished with imprisonment of one to ten years or fined of two thousand to twenty thousand Baht, or both. (Section 157 amended by Section 12 of the Act Amending the Criminal Code, B.E. 2502) Section 158 Whoever, to be official damaging, destroying, concealing, taking away, losing or rendering useless any of property or document of which to be one self’s duty to take charge or maintain, or allowing the other person doing so, shall be imprisoned not out of seven years and fined not out of fourteen thousand Baht. Section 159 Whoever, being an official having the duty of looking after and keeping any thing or document, wrongfully does an act by removing, damaging, destroying or rendering useless a seal or mark stamped or affixed by the official on such thing or document in the exercise of his functions as evidence of seizing or keeping such thing, or allows the other person to do so shall be punished with imprisonment not exceeding five years or fined not exceeding ten thousand Baht, or both. Section 160 Whoever, being an official having the duty of keeping or using seals or impressions of the seals of the official service or another person, wrongfully does an act by using such seals or impressions of the seal, or allows the other person to do so to the injury of another person www.ThaiLaws.com 37