The document outlines penalties under various acts. Under Section 39 of the Value Added Tax Act 89 of 1991 (VATA), a 10% penalty on unpaid tax and interest is imposed. Section 68 of the Financial Intelligence Centre Act 38 of 2001 imposes fines up to R100 million or 15 years imprisonment. Section 13 O of the BBBEE Act 53 of 2003 includes fines or imprisonment up to 10 years. Section 86 of the Public Finance Management Act 1 of 1999 imposes fines or imprisonment up to 5 years for non-compliance.