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Rh :(b) who intentionally or negligently contravenes the requirement to keep or retain the accounts, statements or records, 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 fine not exceeding $5,000.

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