* Pro-Gbagbo body urges payment of export taxes
* Rival government says head of pro-Gbagbo body dismissed
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By David Brough and Ange Aboa
LONDON/ABIDJAN, Feb 11 (Reuters) - The cocoa trade was torn on Friday between conflicting orders on exports and payment of taxes from rival authorities in top producer Ivory Coast.
An Ivorian trade body loyal to incumbent leader Laurent Gbagbo has threatened sanctions including jail terms against cocoa exporters who delay shipments or fail to pay taxes by March 31, a letter showed.
However, the rival government of Alassane Ouattara, widely recognised by the international community as the winner of a Nov. 28 election, warned exporters against cooperating with the pro-Gbagbo committee, saying they face sanctions from his administration if they do.
Ouattara's government said the head of the pro-Gbagbo body, Anoh N'Guessan, had been dismissed and had no right to act in its name.
"Volumes of cocoa subject to these procedures should be shipped by April 15, 2011, at the latest," said the letter to exporters from the Coffee and Cocoa Management Committee, dated Feb. 9 and signed by N'Guessan.
It added that exporters in Ivory Coast, which accounts for roughly one third of world supplies, were obliged to pay all their taxes by March 31 at the latest. Exporters include major international trading houses such as Olam and Cargill.
"Any trader who contributes to or is inclined towards not respecting the above regulations exposes himself to sanctions prescribed by Ivorian law," it said.
Justin Kone Katinan, Gbagbo's budget minister, said, "The law gives us powers to (collect the taxes.) All we have to do is apply the law. We have foreseen all this."
The minister also issued a warning to smugglers of cocoa.
"The first exporter who is registered here and is caught involved in parallel exportation will be stripped of his licence, arrested and sent to prison for complicity with an armed group," he said.
Ouattara has placed a one-month ban on cocoa exports that most exporters are observing.
Fears that Ouattara may extend his export ban, have helped push cocoa futures to one-year highs.
ICE May cocoa futures were up $18 to $3,391 per tonne on Friday. (Additional reporting by Tim Cocks in Abidjan) (Editing by Anthony Barker)