1.
Short title
This Act may be cited as the Road Maintenance Levy Fund Act, 1993.

2.
Interpretation
In this Act, unless the context otherwise requires—
“classified road” means any public road which on or before the commencement of this Act is maintained by or under the authority of the Ministry of Public Works and Housing or which is classified as such with the approval of the Minister or any adopted street under the Streets Adoption Act;
“collector” means the Commissioner of Customs and Excise;
“levy” means the road maintenance fuel levy imposed under section 3;
“marketeer” means a person who engages in the business of importing, processing and marketing of petroleum products and for the time being specified in the First Schedule;
“Minister” means the Minister for the time being responsible for Public Works and Housing or for public roads;
“motor vehicle” has the meaning assigned to it in section 2 of the Traffic Act;
“officer administering the Fund” means the Permanent Secretary to the Treasury or any person appointed by him in writing for that purpose;
“petroleum fuel” means automotive diesel, ordinary petrol, super petrol or such other petroleum products as the Minister may from time to time by notice in the Gazette determine;
“public road” has the meaning assigned to it in the Public Roads and Roads of Access Act;
“remitter” means a marketeer registered under section 4;
“vehicle” includes a motor vehicle, a trailer or such other conveyance as the Minister may from time to time determine by notice in the Gazette.

2.
Interpretation
In this Act, unless the context otherwise requires—
“classified road”
deleted by Act No. 3 of 1994, s. 2;
“collector” means the Commissioner of Customs and Excise;
“entered for home use” has the meaning assigned to it in section 2 of the Customs and Excise Act (Cap. 472);
“levy” means the road maintenance fuel levy imposed under section 3;
“marketer” means a person who engages in the business of importing or processing and marketing of petroleum products or in the business of both importing and processing and marketing of petroleum products and is for the time being specified in the First Schedule;
“Minister” means the Minister for the time being responsible for Public Works and Housing or for Public Roads;
“motor vehicle” has the meaning assigned to it in section 2 of the Traffic Act (cap. 403);
“officer administering the Fund” means the Permanent Secretary to the Treasury or any person appointed by him in writing for that purpose;
“petroleum fuel” means automotive diesel, ordinary petrol, premium petrol or such other petroleum products as classified by reference to the tariff numbers set out in the First Schedule to the Customs and Excise Act (Cap. 472) as the Minister may from time to time by notice in the Gazette determine, and for the purpose of interpreting the said First Schedule section 2(3)(a) to (j) of the Customs and Excise Act shall, mutatis mutandis apply;
“public road” has the meaning assigned to it in the Public Roads and Roads of Access Act (Cap. 399) and includes an adopted street under the Streets Adoption Act (Cap. 406);
“remitter” means a marketer registered under section 4;
“vehicle” includes a motor vehicle, a trailer or such other conveyance as the Minister may from time to time determine by notice in the Gazette. [Act No. 3 of 1994, ss. 2 and 9.]

2.
Interpretation
In this Act, unless the context otherwise requires—
“Advisory Committee” means the Advisory Committee to be appointed under section 8A;
“classified road” deleted by Act No. 3 of 1994, s. 2;
“collector” means the Commissioner of Customs and Excise;
“entered for home use” has the meaning assigned to it in section 2 of the Customs and Excise Act (Cap. 472);
“levy” means the road maintenance fuel levy imposed under section 3;
“marketer” means a person who engages in the business of importing or processing and marketing of petroleum products or in the business of both importing and processing and marketing of petroleum products and is for the time being specified in the First Schedule;
“Minister” means the Minister for the time being responsible for Public Works and Housing or for Public Roads;
“motor vehicle” has the meaning assigned to it in section 2 of the Traffic Act (cap. 403);
“officer administering the Fund” means the Permanent Secretary to the Treasury or any person appointed by him in writing for that purpose;
“petroleum fuel” means automotive diesel, ordinary petrol, premium petrol or such other petroleum products as classified by reference to the tariff numbers set out in the First Schedule to the Customs and Excise Act (Cap. 472) as the Minister may from time to time by notice in the Gazette determine, and for the purpose of interpreting the said First Schedule section 2(3)(a) to (j) of the Customs and Excise Act shall, mutatis mutandis apply;
“public road” has the meaning assigned to it in the Public Roads and Roads of Access Act (Cap. 399) and includes an adopted street under the Streets Adoption Act (Cap. 406);
“remitter” means a marketer registered under section 4;
“unclassified road” means any public road which on or before the commencement of this Act is maintained by a local authority or which is classified as such with the approval of the Minister, or any adopted street under the Streets Adoption Act (Cap. 406);
“vehicle” includes a motor vehicle, a trailer or such other conveyance as the Minister may from time to time determine by notice in the Gazette. [Act No. 3 of 1994, ss. 2 and 9, Act No. 8 of 1997, s. 68.]

2.
Interpretation
In this Act, unless the context otherwise requires—
“Advisory Committee” means the Advisory Committee to be appointed under section 8A;
“classified road” deleted by Act No. 3 of 1994, s. 2;
“collector” means the Commissioner of Customs and Excise;
“entered for home use” has the meaning assigned to it in section 2 of the Customs and Excise Act (Cap. 472);
“levy” means the road maintenance fuel levy imposed under section 3;
“marketer” means a person who engages in the business of importing, processing and marketing of petroleum products or in the business of both importing and processing and marketing of petroleum products and for the time being specified in the First Schedule;
“Minister” means the Minister for the time being responsible for Public Works and Housing or for Public Roads;
“motor vehicle” has the meaning assigned to it in section 2 of the Traffic Act (cap. 403);
“officer administering the Fund” means the Chief Executive appointed by the Kenya Roads Board established under section 4(1) of the Kenya Roads Board Act, 1999 (No. 7 of 1999);
“petroleum fuel” means automotive diesel, ordinary petrol, premium petrol or such other petroleum products as classified by reference to the tariff numbers set out in the First Schedule to the Customs and Excise Act (Cap. 472) as the Minister may from time to time by notice in the Gazette determine, and for the purpose of interpreting the said First Schedule section 2(3)(a) to (j) of the Customs and Excise Act shall, mutatis mutandis apply;
“public road” has the meaning assigned to it in the Public Roads and Roads of Access Act (Cap. 399) and includes an adopted street under the Streets Adoption Act (Cap. 406);
“remitter” means a marketer registered under section 4;
“unclassified road” means any public road which on or before the commencement of this Act is maintained by a local authority or which is classified as such with the approval of the Minister, or any adopted street under the Streets Adoption Act (Cap. 406);
“vehicle” includes a motor vehicle, a trailer or such other conveyance as the Minister may from time to time determine by notice in the Gazette. [Act No. 3 of 1994, ss. 2 and 9, Act No. 8 of 1997, s. 68, Act No. 9 of 2000, s. 128.]

2.
Interpretation
In this Act, unless the context otherwise requires—
“Advisory Committee” means the Advisory Committee to be appointed under section 8A;
“classified road” deleted by Act No. 3 of 1994, s. 2;
“collector” means—
(a) the Commissioner-General appointed under section 11(1) of the Kenya Revenue Authority Act (Cap. 469); or
(b) with respect to powers or functions that have been delegated under section 11(4) of the Kenya Revenue Authority Act (Cap. 469) to another Commissioner, that other Commissioner;
“entered for home use” has the meaning assigned to it in section 2 of the Customs and Excise Act (Cap. 472);
“levy” means the road maintenance fuel levy imposed under section 3;
“marketer” means a person who engages in the business of importing, processing and marketing of petroleum products or in the business of both importing and processing and marketing of petroleum products and for the time being specified in the First Schedule;
“Minister” means the Minister for the time being responsible for Public Works and Housing or for Public Roads;
“motor vehicle” has the meaning assigned to it in section 2 of the Traffic Act (Cap. 403);
“officer administering the Fund” means the Chief Executive appointed by the Kenya Roads Board established under section 4(1) of the Kenya Roads Board Act, 1999 (No. 7 of 1999);
“petroleum fuel” means automotive diesel, ordinary petrol, premium petrol or such other petroleum products as classified by reference to the tariff numbers set out in the First Schedule to the Customs and Excise Act (Cap. 472) as the Minister may from time to time by notice in the Gazette determine, and for the purpose of interpreting the said First Schedule section 2(3)(a) to (j) of the Customs and Excise Act shall, mutatis mutandis apply;
“public road” has the meaning assigned to it in the Public Roads and Roads of Access Act (Cap. 399) and includes an adopted street under the Streets Adoption Act (Cap. 406);
“remitter” means a marketer registered under section 4;
“unclassified road” means any public road which on or before the commencement of this Act is maintained by a local authority or which is classified as such with the approval of the Minister, or any adopted street under the Streets Adoption Act (Cap. 406);
“vehicle” includes a motor vehicle, a trailer or such other conveyance as the Minister may from time to time determine by notice in the Gazette. [Act No. 3 of 1994, ss. 2 and 9, Act No. 8 of 1997, s. 68, Act No. 9 of 2000, s. 128, Act No. 4 of 2004, s. 84.]

3.
Imposition of the levy
(1) The Minister may, by Order published in the Gazette, impose on any or all petroleum fuels consumed in Kenya a road maintenance fuel levy (in this Act referred to as the “levy”) which may be determined from time to time and in such manner as the Minister may specify in the Order.
(2) The levy shall be payable in respect of any vehicle for use on any classified road and shall be collected on behalf of the collector by the remitter.

3.
Imposition of levy
The Minister shall, in consultation with the Minister for the time being responsible for finance, by Order published in the Gazette, impose on any or all petroleum fuels entered for home use in Kenya a road maintenance levy (in this Act referred to as “the levy”) which may be determined from time to time and in such manner as the Minister may specify in the Order.
[Act No. 3 of 1994, s. 3.]

4.
Registration of remitters
(1) Any person who—
(a) at the commencement of this Act is a marketeer shall, on or before the expiration of thirty days after such commencement, register as a remitter; or
(b) on or after the commencement of this Act becomes a marketeer, shall before the last day of the month immediately following the month in which he becomes a marketeer register as a remitter.

(2) Registration under subsection (1) shall be effected when the marketeer has duly completed the registration form set out in the Second Schedule and lodged the original with the Chief Roads Engineer, Ministry of Public Works and Housing.
(3) A remitter who ceases either permanently or temporarily to be a marketeer shall, within thirty days of so ceasing, notify the collector accordingly in writing stating the reasons for his ceasing to be a remitter.

4.
Registration of remitters
(1) Any person who—
(a) at the commencement of this Act is a marketer shall, on or before the expiration of thirty days after such commencement, register as a remitter; or
(b) on or after the commencement of this Act becomes a marketer, shall before the last day of the month immediately following the month in which he becomes a marketer register as a remitter.

(2) Registration under subsection (1) shall be effected when the marketer has duly completed the registration form set out in the Second Schedule and lodged the original with the Chief Engineer (Roads) or Head of the Roads Department in the Ministry for the time being responsible for roads.
(3) A remitter who ceases either permanently or temporarily to be a marketer shall, within thirty days of so ceasing, notify the collector accordingly in writing stating the reasons for his ceasing to be a remitter.
(4) The Chief Engineer (Roads) or the Head of the Roads Department in the Ministry for the time being responsible for roads shall in all cases notify the collector of all marketers registered or deregistered under this Act.
(5) On the commencement of this Act no petroleum shall be allowed to be entered for home use unless the marketer has been duly registered under subsection (2).
[Act No. 3 of 1994, ss. 4 and 9.]

5.
Levies collected to be remitted to the collector
(1) On or before the tenth day of each succeeding month a remitter shall pay to the collector in the manner prescribed by the collector all monies of the levy collected by him in respect of the immediately preceding month.
(2) A remitter shall maintain or cause to be maintained in the form set out in Third Schedule a monthly record of each petroleum fuel processed from domestic crude oil or imported and marketed and the levy payable in respect of each such petroleum fuel.
(3) Each monthly payment of the monies collected to be made to the collector shall be accompanied by the original of the monthly return form duly completed by the remitter.

5.
Levies to be remitted to the collector
(1) A remitter shall pay to the collector the levy payable on the petroleum fuels entered for home use during such periods and in such form and manner as the collector may direct.
(2) Subject to such period as may be determined under subsection (1), the levy shall be remitted in the form prescribed in the Third Schedule.
(3) Notwithstanding subsection (1) the initial remittance to the Fund after the commencement of this Act shall be made within 45 days after such commencement.
[Act No. 3 of 1994, s. 5.]

5.
Levies collected to be remitted to the collector
(1) A remitter shall pay the levy to the collector at the time of importation of the petroleum fuel or at the time of its delivery from the refinery, in such form and manner as the collector may direct.
(2) Payment of the levy under subsection (1) shall be accompanied by Form 2 set out in the Third Schedule.
(3) A remitter shall keep a record of volumes of petroleum fuels imported and levies paid and submit to the Minister a return in the manner prescribed in Form 3 set out in the Third Schedule.
(4) The collector shall keep a record of the volumes of petroleum fuels imported and levies paid and submit to the Minister a return in the manner prescribed in Form 4 set out in the Third Schedule.
[Act No. 3 of 1994, s. 5, Act No. 6 of 2005, s. 47.]

6.
Defaulting remitters to pay penalty
If any monies payable under section 5 remains unpaid for a period of thirty days after the date such payment has become due, a penalty equal to three per cent of the unpaid amount shall be added to that amount for each month or part thereof during which the amount remains unpaid.

6.
Defaulting remitters to pay penalty
(1) Where any amount of levy which is payable under this Act remains unpaid after the date when it becomes due and payable as specified in section 5(1), a penalty equal to three per centum of the unpaid amount shall be forthwith due and payable for each month or part thereof that the amount remains unpaid.
(2) A penalty imposed under subsection (1) shall be recoverable as if it were a levy.
[Act No. 3 of 1994, s. 5A.]

6A.
Recovery of levy and penalty
Any levy or penalty imposed under this Act shall be summarily recovered as a civil debt due by the collector in accordance with the provisions of the Customs and Excise Act (Cap. 472) as if it were duty due and payable under that Act.
[Act No. 3 of 1994, s. 6.]

6B.
Collection of levies from agents
(1) The collector may, by written notice addressed to any person (in this section called the agent) appoint him to be the agent of another person (in this section called the principal) for the purposes of collecting levies from the principal where the collector is satisfied that the agent—
(a) owes or is about to pay money to the principal;
(b) holds money for or on account of the principal;
(c) holds money on account of some other person to pay money to the principal; or
(d) has authority from some other person to pay money to the principal.

(2) The collector shall, in the notice under subsection (1), specify the amount of levies to be collected by the agent, which amount shall not exceed the amount held or owing by the agent for or to the principal.
(3) The collector may, by notice in writing, require any person to furnish the collector, within a reasonable time not being less than thirty days from the date of service of the notice, with a return showing details of any moneys which may be held by that person for or on account of a person from who levies are due.
(4) An agent who claims to be, or to have become, unable to comply with the notice for any reason shall, as soon as may be practicable, notify the collector accordingly in writing stating the reasons for his inability, and the collector may accept and cancel, amend or reject the notification as he may think fit.
(5) Notwithstanding subsection (4), and agent shall be presumed to be holding sufficient money for the payment of the levies specified in the notice unless his notification under subsection (4) is accepted or amended, and in any proceedings for the collection of those levies he shall be estopped from asserting the lack of those moneys.
(6) Where an agent fails to remit any amount of levies specified in the notice, within thirty days of the date of service of the notice on him or of the date on which any moneys came into his hands for, or become due by him to, his principal, whichever is the later, and he has not complied with subsection (4) then the provisions of this Act relating to the collection and recovery of levies shall apply as if they were levies due and payable by him from the date when such levies should have been paid to the collector.
(7) An agent who has made payment of levies under this section shall for all purposes be deemed to have accepted therein with the authority of his principal and of all other persons concerned, and shall be indemnified in respect of that payment against any proceedings civil or criminal and all process, judicial or extrajudicial, notwithstanding any provisions to the contrary in any written law, contract or agreement.
(8) A person who, in giving a notification under subsection (4), wilfully makes any false or misleading statement, or wilfully conceals any material fact, shall be guilty of an offence and liable to a fine not exceeding two hundred thousand shillings or to imprisonment for a term of not more than three years or to both.
[Act No. 4 of 2004, s. 85.]

6C.
Recovery of levies by distress
(1) If a levy remains unpaid after the time it was required, under this Act, to be paid, the Collector may authorize distress to be levied upon goods, chattels and effects of the person who should have paid the levy wherever those goods, chattels and effects may be found.
(2) The following provisions of the Customs and Excise Act (Cap. 472) shall apply, with necessary modifications, with respect to distress authorized under subsection (1)—
(a) section 225(2), (3) and (4);
(b) the Sixth Schedule.
[Act No. 4 of 2004, s. 85.]


7.
Establishment of Road Maintenance Levy Fund
(1) There is hereby established a fund to be known as the Road Maintenance Levy Fund (in this Act referred to as the “Fund”) which shall be administered by the officer administering the Fund.
(2) The Fund shall consist of the proceeds from the levy and the transit tolls levied under the Public Roads Toll Act, (Cap. 407).
(3) All monies accruing to the Fund from the levy and the transit tolls shall be paid into a special account established by the Treasury.
(4) There shall be paid out of the Fund such monies as are approved for the repair and maintenance of classified roads.
(5) All receipts, savings and accruals to the Fund and the balance of the Fund at the end of each financial year shall be retained for the purposes for which the Fund is established.
(6) The expenditure on maintenance of any classified road to be financed from the Fund shall be based on and limited to the annual budget submitted to the Treasury for approval before the beginning of the financial year to which the budget relates.

7.
Establishment of Road Maintenance Levy Fund
(1) There is hereby established a fund to be known as the Road Maintenance Levy Fund (in this Act referred to as the “Fund”) which shall be administered by the officer administering the Fund.
(2) The Fund shall consist of the proceeds from the levy and the transit tolls levied under the Public Roads Toll Act, (Cap. 407).
(3) All monies accruing to the Fund from the levy and the transit tolls shall be paid into a special account established by the Treasury.
(4) There shall be paid out of the Fund such monies as are approved for the repair and maintenance of public roads for the proper function of the Fund and for the transit toll operations;
(5) All receipts, savings and accruals to the Fund and the balance of the Fund at the end of each financial year shall be retained for the purposes for which the Fund is established.
(6) The expenditure on maintenance of any public road to be financed from the Fund shall be based on and limited to the annual budget submitted to the Treasury for approval before the beginning of the financial year to which the budget relates.
[Act No. 3 of 1994, s. 7.]

7.
Establishment of Road Maintenance Levy Fund
(1) There is hereby established a fund to be known as the Road Maintenance Levy Fund (in this Act referred to as the “Fund”) which shall be administered by the officer administering the Fund.
(2) The Fund shall consist of the proceeds from the levy and the transit tolls levied under the Public Roads Toll Act, (Cap. 407).
(3) All monies accruing to the Fund from the levy and transit tolls shall be paid into two special accounts to be established by the Treasury namely, a general account and a local authority account;
(3A) The monies accruing to the Fund from the levy shall be paid into the accounts established under subsection (3) in the following proportions—
(a) in the 1997/1998 financial year, eighty per centum shall be paid into a general account and twenty per centum into the local authority account;
(b) in the 1998/1999 financial year, seventy per centum shall be paid into the general account and thirty per centum into the local authority account;
(c) in the 1999/2000 financial year, sixty per centum shall be paid into the general account and forty per centum into the local authority account;
(d) in the 2000/20001 financial year and in subsequent years, fifty per centum shall be paid into the geral account and fifty per centum into the local authority account..

(4) (a) There shall be paid out of the general account of the Fund, such monies as are approved for repair and maintenance of public roads.
(b) There shall be paid out of the local authority’s account of the Fund, such monies as may be approved by the Advisory Committee for the repair and maintenance of unclassified roads.

(5) All receipts, savings and accruals to the Fund and the balance of the Fund at the end of each financial year shall be retained for the purposes for which the Fund is established.
(6) The expenditure on maintenance of any public road to be financed from the Fund shall be based on and limited to the annual budget submitted to the Treasury for approval before the beginning of the financial year to which the budget relates.
[Act No. 3 of 1994, s. 7, Act No. 8 of 1997, s. 69.]

7.
Establishment of Road Maintenance Levy Fund
(1) There is hereby established a fund to be known as the Road Maintenance Levy Fund (in this Act referred to as the “Fund”) which shall be administered by the officer administering the Fund.
(2) The Fund shall consist of the proceeds from the levy and the transit tolls levied under the Public Roads Toll Act, (Cap. 407).
(3) All monies accruing to the Fund from the levy and transit tolls shall be paid into two special accounts to be established by the Treasury namely, a general account and a local authority account;
(3A) The monies accruing to the Fund from the levy shall be paid into the accounts established under subsection (3) in the following amounts—
(a) in the 1998/1999 financial year, thirty percent of the printed estimates of the 1997/98 road maintenance levy collections into the local authority account, and the balance into the general account;
(b) in the 1999/2000 financial year, forty percent of the printed estimates of the 1997/98 road maintenance levy collections into the local authority account, and the balance into the general account;
(c) in the 2000/2001 and subsequent financial year, fifty percent of the printed estimates of the 1997/98 road maintenance levy collections into the local authority account, and the balance into the general account;
(d) in any financial year such amount as may be determined by objective estimates of the annual road maintenance costs of unclassified roads reduced by any annual expenditures by local authorities on the maintenance of such roads.

(4) (a) There shall be paid out of the general account of the Fund, such monies as are approved for repair and maintenance of public roads.
(b) There shall be paid out of the local authority’s account of the Fund, such monies as may be approved by the Advisory Committee for the repair and maintenance of unclassified roads.

(5) All receipts, savings and accruals to the Fund and the balance of the Fund at the end of each financial year shall be retained for the purposes for which the Fund is established.
(6) The expenditure on maintenance of any public road to be financed from the Fund shall be based on and limited to the annual budget submitted to the Treasury for approval before the beginning of the financial year to which the budget relates:
Provided that any contracts for the repair and maintenance of such roads shall be awarded except upon such terms and conditions as the Minister for Finance may, specify.
[Act No. 3 of 1994, s. 7, Act No. 8 of 1997, s. 69, Act No. 5 of 1998, ss. 65 and 66.]

7.
Establishment of Road Maintenance Levy Fund
(1) There is thereby established a fund to be known as the Road Maintenance Levy Fund (in this Act referred to as the “Fund”) which shall be administered by the officer administering the Fund.
(2) The Fund shall consist of the proceeds from the levy and the transit tolls levied under the Public Roads Toll Act (Cap. 407).
(3) All monies accruing to the Fund from the levy and transit tolls shall be paid into two special accounts to be established by the Kenya Roads Board namely, a general account and a local authority account.
(3A) The monies accruing to the Fund from the levy shall be paid into the accounts established under subsection (3) in the following amounts—
(a) in the 1998/1999 financial year, thirty percent of the printed estimates of the 1997/1998 road maintenance levy collections into the local authority account, and the balance into the general account;
(b) in the 1999/2000 financial year, forty percent of the printed estimates of the 1997/1998 road maintenance levy collections into the local authority account, and the balance into the general account;
(c) in the 2000/2001 and subsequent financial year, fifty percent of the printed estimates of the 1997/1998 road maintenance levy collections into the local authority account, and the balance into the general account;
(d) in any financial year such amount as may be determined by objective estimates of the annual road maintenance costs of unclassified roads reduced by any annual expenditures by local authorities on the maintenance of such roads.

(4) (a) There shall be paid out of the general account of the Fund, such monies as are approved for repair and maintenance of public roads.
(b) There shall be paid out of the local authority’s account of the Fund, such monies as may be approved by the Advisory Committee for the repair and maintenance of unclassified roads.

(5) All receipts, savings and accruals to the Fund and the balance of the Fund at the end of each financial year shall be retained for the purposes for which the Fund is established.
(6) Repealed by Act No. 9 of 2000, s. 129.
[Act No. 3 of 1994, s. 7, Act No. 8 of 1997, s. 69, Act No. 5 of 1998, s. 66, Act No. 9 of 2000, s. 129.]

8.
Functions and powers of the officer administering the Fund
The officer administering the Fund shall—
(a) supervise and control the administration of the Fund;
(b) impose conditions on the use of any expenditure authorized by the Treasury and impose any reasonable prohibition, restriction or any other requirements on the use of such expenditure;
(c) keep proper books of account and other books and records related to the Fund;
(d) prepare, sign and transmit to the Controller and Auditor-General an account of the Fund or such accounts in such form as the Treasury may from time to time direct in accordance with section 18 (2) of the Exchequer and Audit Act.

8.
Repealed by Act No. 9 of 2000, s. 130.

8A.
Advisory Committee
The officer administering the Fund shall, by order published in the Gazette, establish an Advisory Committee to advise him on the manner of allocation of the funds in the local authority account of the Fund comprising—
(a) two persons appointed by the Permanent Secretary of the Ministry for the time being responsible for local government, one of whom shall be appointed chairman;
(b) two persons appointed by the Permanent Secretary of the Ministry the time being responsible for Public Works; and
(c) two persons appointed by the Permanent Secretary of the Ministry for the time being responsible for finance.
[Act No. 8 of 1997, s. 70.]

9.
Offences
(1) Any person who, without reasonable cause, fails to comply with an Order made under section 3 or refuses to pay the levy, shall be guilty of an offence and liable to a fine not exceeding three thousand shillings or to imprisonment not exceeding three months or to both.
(2) A marketeer who, without reasonable cause, fails or refuses to register under section 4 as a remitter or to collect the levy shall be guilty of an offence and liable to a fine not exceeding fifty thousand shillings or to imprisonment not exceeding one year or both.

9.
Offences
(1) Any person who, without reasonable cause, fails to comply with an Order made under section 3 or refuses to pay the levy, shall be guilty of an offence and liable to a fine not exceeding three million shillings or to imprisonment not exceeding three years or to both.
(2) A marketer who, without reasonable cause, fails or refuses to register under section 4 as a remitter shall be guilty of an offence and liable to a fine not exceeding fifty thousand shillings or to imprisonment not exceeding one year or to both, and without prejudice to sections 6 and 6A the collector shall in any such case assess and collect any monies due to the Fund notwithstanding any penalty imposed on the marketer under this section.
[Act No. 3 of 1994, ss. 8 and 9.]

10.
Amendment of Schedules
The Minister may by notice published in the Gazette amend any of the Schedules.

11.
Regulations
The Minister may make regulations generally as may appear to him necessary or expedient for the proper carrying out of the intent and purposes of this Act.
FIRST SCHEDULE
LIST OF MARKETEERS
1.
Esso Kenya Limited.

2.
Kenya Shell Limited.

3.
Total Kenya Limited.

4.
Caltex Oil (Kenya) Limited.

5.
Agip (Kenya) Limited.

6.
Kobil Petroleum Limited.

7.
Kenya Oil Company.

8.
British Petroleum (BP Kenya) Limited.

FIRST SCHEDULE
[Section 2, Act No. 3 of 1994, s. 9.]
LIST OF MARKETERS
1.
Esso Kenya Limited.

2.
Kenya Shell Limited.

3.
Total Kenya Limited.

4.
Caltex Oil (Kenya) Limited.

5.
Agip (Kenya) Limited.

6.
Kobil Petroleum Limited.

7.
Kenya Oil Company.

8.
British Petroleum (BP Kenya) Limited.

SECOND SCHEDULE
[Section 4, Act No. 3 of 1994, s. 9.]
THIRD SCHEDULE
[Section 5(2)]
THIRD SCHEDULE
[Section 5(2)]

THIRD SCHEDULE
[Section 5(2)]