ADVOKS GLOBAL · KENYA
Anti-Corruption and Economic Crimes Act
45. Protection of public property and revenue, etc.
Edition: 2025-08-19 · In force
45. Protection of public property and revenue, etc.
(1)A person is guilty of an offence if the person fraudulently or otherwise unlawfully—(a)acquires public property or a public service or benefit;(b)mortgages, charges or disposes of any public property;(c)damages public property, including causing a computer or any other electronic machinery to perform any function that directly or indirectly results in a loss or adversely affects any public revenue or service; or(d)fails to pay any taxes or any fees, levies or charges payable to any public body or effects or obtains any exemption, remission, reduction or abatement from payment of any such taxes, fees, levies or charges.(2)An officer or person whose functions concern the administration, custody, management, receipt or use of any part of the public revenue or public property is guilty of an offence if the person—(a)fraudulently makes payment or excessive payment from public revenues for—(i)sub-standard or defective goods;(ii)goods not supplied or not supplied in full; or(iii)services not rendered or not adequately rendered,(b)wilfully or carelessly fails to comply with any law or applicable procedures and guidelines relating to the procurement, allocation, sale or disposal of property, tendering of contracts, management of funds or incurring of expenditures; or(c)engages in a project without prior planning.(3)In this section, "public property" means real or personal property, including money, of a public body or under the control of, or consigned or due to, a public body.