Failure to furnish tax-base returns triggers criminal penalties including imprisonment and daily fines unless specified filing or low-tax exceptions apply. Failure to furnish returns of tax bases is a prosecutable offence where a person wilfully omits to file required returns under section 144 or in response to notices under sections 146 or 159; the statute prescribes higher and lower tiers of imprisonment and daily fines according to the scale of tax that would have been evaded. Exceptions bar prosecution if the return is filed within the specified filing windows or where the net tax payable after adjustments does not exceed a defined threshold.