1964_INLAND_REVENUE_ORDINANCE — Page 162

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1989 Ed.]

Inland Revenue

[CAP. 112

161

by (24)

comply with a notice under section 51(1) or a failure to comply with section 51(2), or which would have been undercharged if such failure had not been detected. (Replaced 43 of 1975 s. 6. Amended L.N. 411 of 1984)

(2A) In the case of an offence under subsection (2)(d), the court may order the person convicted to comply with the requirements of the notice given to him under section 51(1), within such time as may be specified in the order. (Added 43 of 1975 s. 6)

(2B) Any person who does not comply with an order of the court under subsection (1) or (2A) or under section 51(4B)(b) shall be guilty of an offence: Penalty a fine of $5,000. (Added 43 of 1975 s. 6)

(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 6 years after the expiration thereof. (Amended 49 of 1956 s. 61)

(4) Any person who aids, abets or incites another person to commit an offence under this section shall be deemed to have committed the same offence and to be liable to the same penalty. (Added 49 of 1956 s. 61)

(5) The Commissioner may compound any offence under this section and may before judgment stay or compound any proceedings thereunder. (Amended 49 of 1956 s. 61)

80A. (Repealed 17 of 1989 s. 19)

81. Breach of secrecy and other matters to be offences

Any 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 section 4, (Amended 49 of 1956 s. 62)

shall be guilty of an offence: Penalty a fine of $50,000. (Amended 43 of 1975 s. 7)

82. Penal provisions relating to fraud, etc.

(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 sum which should be included; or (Amended 30 of 1950 Schedule)

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

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1989 Ed.] Inland Revenue [CAP. 112 161 by (24) comply with a notice under section 51(1) or a failure to comply with section 51(2), or which would have been undercharged if such failure had not been detected. (Replaced 43 of 1975 s. 6. Amended L.N. 411 of 1984) (2A) In the case of an offence under subsection (2)(d), the court may order the person convicted to comply with the requirements of the notice given to him under section 51(1), within such time as may be specified in the order. (Added 43 of 1975 s. 6) (2B) Any person who does not comply with an order of the court under subsection (1) or (2A) or under section 51(4B)(b) shall be guilty of an offence: Penalty a fine of $5,000. (Added 43 of 1975 s. 6) (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 6 years after the expiration thereof. (Amended 49 of 1956 s. 61) (4) Any person who aids, abets or incites another person to commit an offence under this section shall be deemed to have committed the same offence and to be liable to the same penalty. (Added 49 of 1956 s. 61) (5) The Commissioner may compound any offence under this section and may before judgment stay or compound any proceedings thereunder. (Amended 49 of 1956 s. 61) 80A. (Repealed 17 of 1989 s. 19) 81. Breach of secrecy and other matters to be offences Any 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 section 4, (Amended 49 of 1956 s. 62) shall be guilty of an offence: Penalty a fine of $50,000. (Amended 43 of 1975 s. 7) 82. Penal provisions relating to fraud, etc. (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 sum which should be included; or (Amended 30 of 1950 Schedule) (b) makes any false statement or entry in any return made under this Ordinance; or
Baseline (Original)
1989 Ed.] Inland Revenue [CAP. 112 161 by (24) comply with a notice under section 51(1)/or a failure to comply with section 4/895) 51(2), or which would have been undercharged if such failure had not been detected. (Replaced 43 of 1975 s. 6. Amended L.N. 411 of 1984) (2A) In the case of an offence under subsection (2)(d), the court may order the person convicted to comply with the requirements of the notice given to him under section 51(1), within such time as may be specified in the order. (Added 43 of 1975 s. 6) (2B) Any person who does not comply with an order of the court under subsection (1) or (2A) or under section 51(4B)(b) shall be guilty of an offence: Penalty a fine of $5,000. ( (Added 43 of 1975 s. 6) (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 6 years after the expiration thereof. (Amended 49 of 1956 s. 61) (4) Any person who aids, abets or incites another person to commit an offence under this section shall be deemed to have committed the same offence and to be liable to the same penalty. (Added 49 of 1956 s. 61) (5) The Commissioner may compound any offence under this section and may before judgment stay or compound any proceedings thereunder. (Amended 49 of 1956 s. 61) 80A. (Repealed 17 of 1989 s. 19) 81. Breach of secrecy and other matters to be offences Any 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 section 4, (Amended 49 of 1956 s. 62) shall be guilty of an offence: Penalty a fine of $50,000. (Amended 43 of 1975 s. 7) 82. Penal provisions relating to fraud, etc. (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 sum which should be included; or (Amended 30 of 1950 Schedule) (b) makes any false statement or entry in any return made under this Ordinance; or
2026-05-04 20:53:24 · Baseline
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1989 Ed.]

Inland Revenue

[CAP. 112

161

by (24)

comply with a notice under section 51(1)/or a failure to comply with section 4/895) 51(2), or which would have been undercharged if such failure had not been detected. (Replaced 43 of 1975 s. 6. Amended L.N. 411 of 1984)

(2A) In the case of an offence under subsection (2)(d), the court may order the person convicted to comply with the requirements of the notice given to him under section 51(1), within such time as may be specified in the order. (Added 43 of 1975 s. 6)

(2B) Any person who does not comply with an order of the court under subsection (1) or (2A) or under section 51(4B)(b) shall be guilty of an offence: Penalty a fine of $5,000. ( (Added 43 of 1975 s. 6)

(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 6 years after the expiration thereof. (Amended 49 of 1956 s. 61)

(4) Any person who aids, abets or incites another person to commit an offence under this section shall be deemed to have committed the same offence and to be liable to the same penalty. (Added 49 of 1956 s. 61)

(5) The Commissioner may compound any offence under this section and may before judgment stay or compound any proceedings thereunder. (Amended 49 of 1956 s. 61)

80A. (Repealed 17 of 1989 s. 19)

81. Breach of secrecy and other matters to be offences

Any 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 section 4, (Amended 49 of 1956 s. 62)

shall be guilty of an offence: Penalty a fine of $50,000. (Amended 43 of 1975 s. 7)

82. Penal provisions relating to fraud, etc.

(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 sum which

should be included; or (Amended 30 of 1950 Schedule)

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

Ordinance; or

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