Standing when hoisting or lowering the National Flag

I see people standing up or stopping walking when the National Flag is hoisted or lowered. Is this requirement of the law? If someone decides to walk or sit down when the National Flag is hoisted or lowered, will he/she be committing any offence?
ER, Mtwara

Walking or sitting down when the National Flag is hoisted or lowered is regarded as disrespect to the National Flag. It is an offence under section 7 of the National Emblems Act [Cap.10 R.E 2002] to do an act which brings into contempt or ridicule the National Flag or Coat of Arm of the United Republic of Tanzania. This offence is punishable by a fine not exceeding TZS 20,000 or to imprisonment for a term not exceeding 2 years or to both. Hence you must stand up or stop walking when the National Flag is hoisted or lowered in order to avoid being prosecuted for the offence of contempt of the National Flag.