§ 28 — Misleading, etc., returns by taxable persons

28.—(1) A taxable person —(a)

who is required to lodge a return with the Commissioner under section 22 or 23; and

(b)

who —(i)

makes any entry in the return which the taxable person knows to be false in a material particular, or recklessly makes such a statement; or

(ii)

intentionally or negligently omits any matter or thing in the return without which the return is misleading in a material particular,

shall be guilty of an offence.

(2) A taxable person —(a)

who is subject to any requirement under section 24 to keep or retain any accounts, statements or records; and

(b)

who, when keeping or retaining any of the accounts, statements or records —(i)

intentionally alters, suppresses or destroys any information in the accounts, statements or records which the person is so required to keep or retain;

(ii)

makes any entry in any of the accounts, statements or records which the taxable person knows to be false in a material particular, or recklessly makes such an entry; or

(iii)

intentionally or negligently omits any matter or thing in any of the accounts, statements or records without which the account, statement or record is misleading in a material particular,

shall be guilty of an offence.

(3) A person who is guilty of an offence under subsection (1) or (2) shall be liable on conviction to a special fine referred to in subsection (4), and —(a)

where the person is an individual — to a fine not exceeding $5,000 or to imprisonment for a term not exceeding 2 years or to both; or

(b)

where the person is not an individual — to a fine not exceeding $10,000.

(4) For the purposes of subsection (3), the special fine is an amount that is equal to 2 times the amount of the gambling duty which has been underpaid in consequence of the offence under subsection (1) or (2), or which would have been so underpaid if the offence had not been detected.

—(1) A taxable person —(a)

who is required to lodge a return with the Commissioner under section 22 or 23; and

(b)

who —(i)

makes any entry in the return which the taxable person knows to be false in a material particular, or recklessly makes such a statement; or

(ii)

intentionally or negligently omits any matter or thing in the return without which the return is misleading in a material particular,

shall be guilty of an offence.

(2) A taxable person —(a)

who is subject to any requirement under section 24 to keep or retain any accounts, statements or records; and

(b)

who, when keeping or retaining any of the accounts, statements or records —(i)

intentionally alters, suppresses or destroys any information in the accounts, statements or records which the person is so required to keep or retain;

(ii)

makes any entry in any of the accounts, statements or records which the taxable person knows to be false in a material particular, or recklessly makes such an entry; or

(iii)

intentionally or negligently omits any matter or thing in any of the accounts, statements or records without which the account, statement or record is misleading in a material particular,

shall be guilty of an offence.

(3) A person who is guilty of an offence under subsection (1) or (2) shall be liable on conviction to a special fine referred to in subsection (4), and —(a)

where the person is an individual — to a fine not exceeding $5,000 or to imprisonment for a term not exceeding 2 years or to both; or

(b)

where the person is not an individual — to a fine not exceeding $10,000.

(4) For the purposes of subsection (3), the special fine is an amount that is equal to 2 times the amount of the gambling duty which has been underpaid in consequence of the offence under subsection (1) or (2), or which would have been so underpaid if the offence had not been detected.