Page:Inland Revenue Ordinance, 1947 (Cap. 112).pdf/59

A.D. 1947]


 * (d) signs any statement or return furnished under this Ordinance without reasonable grounds for believing the same to be true; or
 * (e) 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 Ordinance; or
 * (f) prepares or 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
 * (g) makes use of any fraud, art, or contrivance, whatsoever or authorises the use of any such fraud, art, or contrivance,

shall be guilty of a misdemeanor and shall be liable (a) on summary conviction to a fine not exceeding two thousand dollars and treble the amount of tax for which he is liable under this Ordinance for the year of assessment in respect of or during which the offence was committed, and to imprisonment for any term not exceeding six months and (b) if convicted on indictment to a fine not exceeding ten thousand dollars and treble the amount of the tax and to imprisonment for any term not exceeding three years.

(2) The Commissioner may compound any offence under this section and may before judgment stay or compound any proceedings thereunder.

84. The institution of proceedings for, or the imposition of, a penalty, fine, or term of imprisonment under this Chapter shall not relieve any person from liability to assessment, or payment of any tax for which he is or may be liable.