sha
guilty of an offence, að shall for each such offence
be liable on msmary comvietion to fine nst exceeding one
thousand dollars.
83. (1) Any persons who wilfully with intent evade
assist any other person to evade tax -
(a) omits from a return made under this Ordinance
any insome which should be included; or
(b) makes any false statement or entry in any
return made under this Ordinsnos; or
(●) maizen any false
tatement in connection vi th
clain for any deduction or allowance under this Ordinance;
or
signs any
tement or return furnished under
this Ordinance without reasonable grounds for believing the
true; or
(6) gives any false answer whether verbally or
in writing to any question or request for information asked.
or made in accordanos with the provisions of this Ordinance;
(f) grepares or maintains or authorises
preparation er maintenance of any false books of account or
other records or falsifies or authorises the falsification of
any books of account or records;
(s) makes use of any fraud, art, or contrivance,
ever or authorises th
use of any much freud, art, or
contrivance,
and treble
shall be guilty of a misdemeanor and shall be liable (a) on
summary conviction to a fine not exceeding five hundred dollars
amount of tax for whi he is liable under this
Ordinanse for the year of assesmamit in respect of or during
ommitted, and to imprisonment for any
offenos
term no axseeding six months and (b) if convicted on indiet-
fine not exceeding five thousand dollars and treble
amount of
fax and to imprisonment for any tena not
exceeding three years.
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