CO129-615-2 Income tax 10-3-1947 - 6-2-1948 — Page 151

No. 20]

INLAND REVENUE.

150

[A.D. 1947

Breach of

secrecy and other mat- ters to be offences.

Penal provisions relating to fraud, etc

(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;

shall be guilty of an offence and shall for such offence be liable on summary conviction to a fine not exceeding the total of two thousand dollars and the amount of tax which has been undercharged in consequence of such incorrect return, state- ment, or information, or would have been so undercharged if the return, statement or information had been accepted as correct.

(3) No person shall be liable to any penalty under this section unless the complaint concerning such offence was made in the year of assessment in respect of or during which the offence was committed or within three years after the expiration thereof.

(4) The Commissioner may compound any offence under this section and may before judgment stay or compound any proceedings thereunder.

82. Every person who-

(a) acts under this Ordinance without taking an oath of

secrecy as required by section 4(2); or

(b) acts contrary to the provisions of section 4(1) or to

an oath taken under section 4(2); or

(c) aids, abets, or incites any other person to act contrary

to the provisions of this Ordinance,

shall be guilty of an offence and shall for each such offence be liable on summary conviction to a fine not exceeding one thousand dollars.

83. (1) Any person who wilfully with intent to evade or to assist any other person to evade tax-

(a) omits from a return made under this Ordinance any income which should be included; or

(b) makes any false statement or entry in any return made under this Ordinance; or