Abetment of false returns: criminal liability with imprisonment and fine for inducing false interest declarations. Abetment of making or delivering false accounts, statements, or declarations about chargeable interest, or inducing related tax offences, is a criminal offence when the abettor knows, believes the material to be false, or does not believe it to be true; it is punishable by rigorous imprisonment and a fine, with both a statutory minimum and a statutory maximum term.