Abetment of false return: criminal liability with mandatory minimum imprisonment and possible extended term plus fine. Abetment or inducement to cause another to deliver a false account, statement or declaration relating to chargeable expenditure, or to commit the related statutory offence, is a criminal offence punishable by rigorous imprisonment (with a prescribed minimum and maximum term) and a fine; the provision penalises those who instigate, encourage or facilitate false fiscal reporting.