CO129-595-3 Proposed introduction of income tax 12-12-1946 - 26-1-1947 — Page 99

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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