Willful tax evasion: criminal penalties include imprisonment and fines for attempts to evade tax and payment. Willful attempt to evade tax is a criminal offence attracting imprisonment and fines alongside other penalties, with two sentencing bands tied to the amount sought to be evaded and a separate penalty for attempts to evade payment. The provision defines willful evasion to include possession or control of books or documents with false entries, making or causing false entries, wilful omission of relevant entries, or creating circumstances enabling evasion of tax, penalty or interest or their payment.