The South African Revenue Service (SARS) has released a list of 10 tax offenders who have been convicted and sentenced for failing to submit their tax returns. The majority of them are business people who are relatively well known, such as former football player Teko Modise. SARS says they have been slapped with fines ranging from N$2 000 to N$20 000 as well as admission of guilt fines by the courts. SARS spokesperson, Janine Mqulwana, says although they have submitted their outstanding returns, they now have a criminal record. Mqulwana says more cases are under investigation. These particular 10 cases and tax payers are just those who have been convicted and sentenced. Under law, SARS is allowed to name tax offenders once they have been convicted and once any appeal or review processes have been concluded.