§ 45 — Evasion

45.—(1) Any person who wilfully with intent to evade or to assist any other person to evade payment of any land betterment charge —(a)

makes any false statement, declaration or entry in any return required to be made under this Act or the Regulations;

(b)

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

(c)

makes use of any fraud, art or contrivance or authorises the use of any such fraud, art or contrivance,

shall be guilty of an offence and shall be liable on conviction to a penalty of 4 times the amount of land betterment charge which has been underpaid in consequence of the offence, or which would have been so underpaid if the offence had not been detected, and shall also be liable to a fine not exceeding $50,000 or to imprisonment for a term not exceeding 5 years or to both.

(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 or any Regulations by or on behalf of any person or any book of accounts or other records maintained by or on behalf of any person, that person is presumed, until the contrary is proved, to have made that false statement or entry with intent to evade the land betterment charge.

—(1) Any person who wilfully with intent to evade or to assist any other person to evade payment of any land betterment charge —(a)

makes any false statement, declaration or entry in any return required to be made under this Act or the Regulations;

(b)

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

(c)

makes use of any fraud, art or contrivance or authorises the use of any such fraud, art or contrivance,

shall be guilty of an offence and shall be liable on conviction to a penalty of 4 times the amount of land betterment charge which has been underpaid in consequence of the offence, or which would have been so underpaid if the offence had not been detected, and shall also be liable to a fine not exceeding $50,000 or to imprisonment for a term not exceeding 5 years or to both.

(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 or any Regulations by or on behalf of any person or any book of accounts or other records maintained by or on behalf of any person, that person is presumed, until the contrary is proved, to have made that false statement or entry with intent to evade the land betterment charge.