OFFENCES AND PENALTIES
19. Any person who contravenes or fails to comply with any of the provisions of these Regulations shall be guilty of an offence.
—(1) Any person who negligently or without reasonable excuse —
makes a return which is false in any material particular; or
gives any false information in relation to any matter affecting his own or any other person’s liability to tax,
shall be guilty of an offence and shall be liable on conviction to a penalty equal to the amount of tax due and unpaid and a fine not exceeding $2,500 or to imprisonment for a term not exceeding 6 months or to both.
(2) Any person who wilfully with intent to evade tax or to aid or abet any other person to evade tax —
omits from a form or return any remuneration or payroll which ought to be included;
gives any false answer, whether verbally or in writing, to any question or request for information asked or made in accordance with the Act or these Regulations;
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,
shall be guilty of an offence and shall be liable on conviction to a penalty equal to double the amount of tax due and unpaid and a fine not exceeding $5,000 or to imprisonment for a term not exceeding 3 years or to both.
(3) Where in any proceedings under these Regulations, it is proved that any false statement is made in any return by or on behalf of any employer, or in any payroll register, books of account or other records maintained by or on behalf of any employer, that employer, or person answerable for the employer, shall be presumed, until the contrary is proved, to have made that false statement with intent to evade tax.
(4) For the purpose of this regulation, “tax due and unpaid” means the tax that is due and unpaid at the time when the offence is committed.
21. Any person guilty of an offence under these Regulations shall, where no special penalty is provided in these Regulations, be liable on conviction to a fine not exceeding $1,000 or to imprisonment for a term not exceeding 6 months or to both.
22. The Comptroller may reduce any penalty payable or compound any offence punishable under the Act or these Regulations and may before judgment stay or compound any proceedings thereunder.