According to a law suit filed at the Accra Hight court, "Mahama Ayariga aged 44 years in November 2017 at Tema in the Greater Accra Region did fraudulently evade customs duties and taxes by paying GH¢6,062.86 instead of the approved duties and taxes of GH¢36,597.15 to clear three Toyota V8 Land Cruisers."
The Special Prosecutor also accused the NDC MP of allegedly abusing his office as a public officer for his private benefit by "selling three Toyota V8 Land Cruisers with registration numbers GR 2220-18, GR 2221-18 and GR 2222-18 meant to be used for his official duties as a Member of Parliament to Kendrick Akwasi Marfo of ATLAS-Rent-A-Car at a price of GH¢40,000 each."
The MP among other things is accused by Amidu of transferring "foreign exchange from Ghana through an unauthorised dealer contrary to sections 15(3) and 29(1) of the Foreign Exchange Act 2006, Act 723."
Ayariga is jointly charged with one Kendrick Akwasi Marfo of ATLAS-Rent-A-Car company.
In January 2019, an Accra Circuit Court ordered Mobile Telecommunications Network (MTN) to produce the call records of a conversation between Mahama Ayariga and an officer of the Ghana Revenue Authority (GRA).
The court gave the order on January 22, 2019, at the request of Martin Amidu.
Amidu told the Accra Circuit Court "2" presided over by Mrs Ruby Naa Adjeley-Quayson that the Office of Special Prosecutor (OSP) had already obtained an order to conduct a forensic examination on three mobile phone numbers from the Director General of Criminal Investigations Department (CID) of the Ghana Police Service.
He urged the court to exercise its powers under the Electronic Transaction Act, Act 2008(Act 772) of Section 100, 101 and 103.
Here's the lawsuit filed at the High court.