Sars issued a statement on Monday with the names of offenders in terms of section 74 of the Tax Administration Act, and the Cape Town City star is among the 10 offenders who were fined and now have criminal records.
Modise and the other taxpayers were fined between R2 000 and R20 000, and admission of guilt fines were handed down by courts.
“Modise was among those listed for failing to submit returns for his personal income,” Sars spokesperson Janine Mqulwana told Fin24.
Modise’s football career has been dogged by financial issues.
In 2015, Modise lost his Johannesburg home after he failed to keep up with his bond repayments for several months, while in 2017 it was reported the former Orlando Pirates and Mamelodi Sundowns star blew R22 000 a month in car repayments on his R2 million Aston Martin DB9.