VAT offences trigger criminal penalties including imprisonment and fines for false registration, false documents and tax evasion. Section 89 creates criminal liability for false representation of registration, false accounts and documents, false returns and claims for tax credit, and wilful attempts to evade tax, with imprisonment and fines. It also penalises regulatory breaches such as unregistered trading, failures to furnish information or returns, obstructing inspections, and vehicle-related noncompliance. Aiding and abetting, continuing offence daily fines, and managerial deemed liability are expressly provided, with limited exclusions for voluntary disclosure and de minimis amounts.