Section 31. Wilful evasion. (Real Property Gains Tax Act 1976

Real Property Gains Tax Act 1976 (Act 169)
PART IV - INVESTIGATORY AND PENAL

Section 31. Wilful evasion.

(1) Any person who wilfully and with intent to evade or assist any other person to evade the tax-

(a) omits from a return under this Act any particulars required under this Act relating to any disposal of a chargeable asset; or

(b) makes a false statement or entry in a return made under this Act; or

(d) prepares or maintains or authorises the preparation or maintenance of any false books of account or other false records; or

(e) falsifies or authorises the falsification of any books of account or other records; or

(f) produces or allows or authorises the production of, books of accounts which he knows to be false; or

(g) makes use or authorises the use of any fraud, art or contrivance; or

(h) makes in respect of the tax a fraudulent claim for repayment,

shall be guilty of an offence and on conviction shall be liable to imprisonment for a term not exceeding three years or to a fine not exceeding ten thousand ringgit or to both, and shall pay a special penalty of treble the amount of the tax which has been undercharged in consequence of the offence or which would have been undercharged if the offence had not been detected.

(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 made 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 the tax.