Section 10Part 0 —
Offences and penalties
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A person who is knowingly concerned in, or in the taking of steps with a view to, the fraudulent evasion of tax by him or any other person, commits an offence and is liable on summary conviction to a fine of fifty thousand dollars or of three times the amount of the tax, whichever is the greater, and to imprisonment for two years.
A person who —
with intent to deceive, produces or submits for the purposes of this Law (or otherwise makes use of for those purposes) any document which is false in a material particular; or
in submitting any statement or information for the purposes of this Law makes any statement which he knows to be false in a material particular or recklessly makes a statement which is false in a material particular,
commits an offence and is liable on summary conviction to a fine of fifty thousand dollars or of three times the amount of the tax, whichever is the greater, and to imprisonment for two years.