No. 21. Income Tax. 1967.


 (f) in any other way does not comply with this Ordin-
 ance or the rules made under this Ordinance;

 shall be guilty of an offence and shall be liable onl summary
 conviction to a penalty not exceeding one thousand dollars and
 in default of payment to imprisonment with or without hard
 labour for a term not exceeding four months, and after judge-
 ment has been given for that penalty to a further penalty of
 fifty dollars for every day during which the refusal, failure or
 neglect to render any document or to pay over any tax
 continues.

 Penalty for 86. (1) Any person who without reasonable excuse-
 incorrect
 returns. (a) in any return, accounts, statements or particulars
 made by him omits the whole or any part of any
 income assessable under this Ordinance;
 (b) renders any return, accounts or statement which is
 not true and correct;
 (c) gives incorrect or incomplete particulars in any claim
 for allowances under Part VI of this Ordinance; and
 (2) Any person who aids, abets, assists, counsels, incites
 or induces another person to commit any such offence;
 shall be guilty of an offence and shall be liable on summary
 conviction to a penalty not exceeding two thousand dollars and
 in default of payment to imprisonment with or without hard
 labour for a term not exceeding eight months.
 (3) A person who commits any offence within sub-
 section (1) of this section may be proceeded against before
 the Commissioners within six years of the date on which the
 offence is alleged to have occurred, and in such case shall
 forfeit a sum of not exceeding twice the amount of the tax
 evaded or attempted to be evaded by the omission or untrue or
 incorrect Return, Accounts or Statement, and such penalty
 shall be recovered in the same manner as any other penalty
 under this Ordinance and the increased tax shall be added
 to the assessment.
 Penalty for 87. (1) Any person who, for the purpose of obtaining
 false statements any allowance, deduction, rebate, reduction or repayment in
 and returns, respect of tax for himself or any other person, or who in any
 return,-account or particulars made or furnished with refer-
 ence to tax, knowingly makes any false statement or false
 representations; and