162
CAP. 112]
Inland Revenue
[1989 Ed.
(c) makes any false statement in connection with a claim for any deduction or allowance under this Ordinance; or
(d) signs any statement or return furnished under this Ordinance without reasonable grounds for believing the same to be true; or
(e) gives any false answer whether verbally or in writing to any question or request for information asked or made in accordance with the provisions of this Ordinance; or
(f) prepares or maintains or authorizes the preparation or maintenance of any false books of account or other records or falsifies or authorizes the falsification of any books of account or records; or
(g) makes use of any fraud, art, or contrivance, whatsoever or authorizes the use of any such fraud, art, or contrivance,
shall be guilty of a misdemeanor: Penalty on summary conviction a fine of $5,000 and a further fine of treble the amount of tax which has been undercharged in consequence of the offence or which would have been undercharged if the offence had not been detected, and to imprisonment for 6 months, and on indictment a fine of $20,000 and a further fine of treble the amount of tax so undercharged or which would have been so undercharged and to imprisonment for 3 years. (Amended 49 of 1956 s. 63; 40 of 1972 s. 12; L.N. 411 of 1984)
(2) The Commissioner may compound any offence under this section and may before judgment stay or compound any proceedings thereunder.
82A. Additional tax in certain cases
431895.28
(1) Any person who without reasonable excuse-
(a) makes an incorrect return by omitting or understating anything in respect of which he is required by this Ordinance to make a return, either on his behalf or on behalf of another person or a partnership; or
(b) makes an incorrect statement in connection with a claim for any deduction or allowance under this Ordinance; or
(c) gives any incorrect information in relation to any matter or thing affecting his own liability to tax or the liability of any other person or of a partnership; or
(d) fails to comply with the requirements of a notice given to him under section 51(1); or
(e) fails to comply with section 51(2),
shall, if no prosecution under section 80(2) or 82(1) has been instituted in respect of the same facts, be liable to be assessed under this section to additional tax of an amount not exceeding treble the amount of tax which---