99
summary conviction to
fine not exceeding five
hundred dollars.
(2) Every person
without reasonable excuse →
(a) makes an incorrect return by omitting or
understating any income of which he is required by thi
Ordinance to make retum, either on his behalf
another person or a partnership; or
(b) makna un incorrect
behalf of
bament în connection vi thi
olaim for any deduction or allowance under this Ordinance; or
(0) gives any incorrect information in relation
any matter or thing affecting his own liability to tax or the
liability of any other person or of a partnership,
shall be guilty of an offence and shall for such offence
liable on sumary conviction to
of five hundred dollars and
fine not exceeding the total
amount of tax which has been
undercharged in consequence of such incorrect return, state-
ment, or informtion, or would have been so undercharged if
return, statement or information had been accepted as
osrrect.
(3) No person shall be liable to any penalty under this
section unless the complaint concerning such offence ms nađe
in year of assesment in respect of or during which the
soe was cousaåtted or within three years after the
expiration thereof.
(4)
Commissioner may compound any offence under
this motion and may before judgment stay or compound any
proceedings thereunder.
82.
Every person pho
(1) acts under this Ordinance without taking an oath
of secreay as required by section 4 (2); or
(2) aots contrary
provisions of section 4 (1)
or
taken under section 4 (2); er
(3) aida, abets, or incites any other person to act
con trary
provisions of this Ordinance,
/shall