Penalty for false entries in books of account: persons causing or making false or omitted entries face equivalent penalty. Where a person's books contain a false entry or an omission made to evade tax, the Assessing Officer or appellate authorities may direct that person to pay a penalty equal to the aggregate amount of such false or omitted entries. The authorities may also direct any other person who causes or induces the making or omission of those entries to pay an equal penalty. 'False entry' includes forged or falsified documents, invoices without actual supply or receipt, and invoices involving nonexistent persons.