Abetment of false tax returns risks imprisonment and fines; higher penalties apply where evaded tax surpasses threshold. Abetment of false return criminalises abetting or inducing another to present a false tax-related account, statement or declaration where the abettor knows it is false or does not believe it to be true, or induces the commission of the related offence; penalties are tiered by the amount of tax, penalty or interest that would have been evaded, with higher and lower bands prescribing minimum and maximum terms of rigorous imprisonment and corresponding minimum fines.