Abetment of false wealth-tax returns attracts graduated criminal penalties including imprisonment and fine. Abetment or inducement to cause another to make a false account, statement, or declaration about net wealth chargeable to tax-where the abettor knows it is false or does not believe it to be true-is a criminal offence; penalties are graduated, with more severe rigorous imprisonment and fine where the false declaration would cause substantial evasion or a deliberate attempt to evade tax, and a shorter term and fine in other cases.