Section 80
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 Act any income which should be included;
(b)
makes any false statement or entry in any return made under this Act;
(c)
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;
Income Tax 122
(d)
prepares or maintains or authorises the preparation or maintenance of any false books of account or other books or falsifies or authorises the falsification of any books of account or records; or
(e)
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 shall, for each such offence, be liable on conviction to a fine of $10,000 and treble the amount of tax for which he is liable under this Act for the year of assessment in respect of or during which the offence was committed and to imprisonment for 3 years.
(2)
Whenever in any proceedings under this section it is proved that any false statement or entry is made in any return furnished under this
Act by or on behalf of any person or in any books of account or other records maintained by or on behalf of any person, that person shall be presumed, until the contrary is proved, to have made that false statement or entry with intent to evade tax.
(2A)
Where an individual has been convicted of —
(a)
three or more offences under this section; or
(b)
one offence under this section and one offence under section 80A, the imprisonment he shall be liable to shall not be less than 6 months.
(3)
The Collector may compound any offence against this section and may, before judgment, stay or compound any proceedings thereunder:
Provided that any proceedings commenced at the instance of or with the sanction of the Public Prosecutor shall not be stayed or compounded without the consent of the Public Prosecutor.