INCOME TAX ACT 1967 (ACT 53) PART VIII - OFFENCES AND PENALTIES
Section 114. Wilful evasion.
(1) Any person who wilfully and with intent to evade or assist any other person to evade tax-
(a) omits from a return made under this Act any income which should be included;
(b) makes a false statement or entry in a return made under this Act;
(c) gives a false answer (orally or in writing) to a question asked or request for information made in pursuance of this Act;
(d) prepares or maintains or authorizes the preparation or maintenance of false books of account or other false records;
(e) falsifies or authorizes the falsification of books of account or other records; or
(f) makes use or authorizes the use of any fraud, art or contrivance,
shall be guilty of an offence and shall, on conviction, be liable to a fine of not less than one thousand ringgit and not more than twenty thousand ringgit or to imprisonment for a tern not exceeding three years or to both, and shall pay a special penalty of treble the amount of tax which has been undercharged in consequence of the offence or which would have been undercharged if the offence had not been detected.
[Am. Act 513: s.19]
(1A) Any person who assists in, or advises with respect to, the preparation of any return where the return results in an understatement of the liability for tax of another person shall, unless he satisfies the court that the assistance or advice was given with reasonable care, be guilty of an offence and shall, on conviction, be liable to a fine of not less than two thousand ringgit and not more than twenty thousand ringgit or to imprisonment for a term not exceeding three years or to both.
[Am. Act A1069: s.14]
(2) Where in any proceedings under this section it is proved that a false statement or false entry (whether by omission or otherwise) has been made in a return furnished under this Act by or on behalf of any person or in any books of account or other records maintained by or on behalf of any person, that person shall be presumed until the contrary is proved to have made that false statement or entry with intent to evade tax.
