Falsification of tax records: punishment changed to simple imprisonment up to two years plus fine. The amendment substitutes the sentencing language in section 483(1) so that wilful falsification of books or documents, done with intent to enable another ... Summary
Falsification of tax records: punishment changed to simple imprisonment up to two years plus fine.
The amendment substitutes the sentencing language in section 483(1) so that wilful falsification of books or documents, done with intent to enable another to evade tax, is punishable by simple imprisonment for a term up to two years and by fine, without altering the offence's elements or scope.
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