Section 39

omits from a return made under this Act any income or profits which should be included;

Income Tax (Petroleum)

makes any false statement or entry in any return made under this Act;

gives any false answer, whether verbally or in writing, to any question or request for information asked or made in accordance with the provisions of this Act;

prepares, maintains or authorises the preparation or maintenance of, any false books of account or other records, or falsifies or authorises the falsification of any books of account or records; or

makes use of any fraud, art or contrivance whatsoever or authorises the use of any such fraud, art or contrivance, is guilty of an offence and liable on conviction to a fine of $60,000 and treble the amount of tax which has been undercharged in consequence of each such offence, or would have been undercharged if any such return, statement, accounts or information had been accepted as correct, or would have been undercharged if such fraud, art or contrivance had not been detected, and to imprisonment for 3 years.