If you plan with someone to stop people collecting rates or taxes by being violent or scary, you can get in trouble. You can go to prison for up to 2 years if you do this. The law says that rates and taxes must be collected, and you cannot use force or intimidation to prevent this from happening.

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This page was last updated on 4 August 2025

View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM330793.

Topics:

Crime and justice > Criminal lawMoney and consumer rights > Taxes

308A: Discharging firearm to intimidate, or

"It's against the law to fire a gun to scare people, and you could go to jail for up to 5 years if you do this."

310: Conspiring to commit offence, or

"Planning a crime with someone can get you in trouble, even if you don't actually do it"

Part 11Threatening, conspiring, and attempting to commit offences

309Conspiring to prevent collection of rates or taxes

Every one is liable to imprisonment for a term not exceeding 2 years who conspires with any other person by force or intimidation to prevent the collection of any rates or taxes the levying and collection of which is authorised by law.

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1908 No 32 s 346