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    <title>Punishment for abetment.</title>
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    <description>A person who abets or induces another to make or deliver any account, statement or declaration relating to tax payable under the Act that is false, knowing it to be false or not believing it to be true, or who induces another to commit a related offence, shall be punishable with rigorous imprisonment for a term not less than six months and which may extend to seven years, and with fine.</description>
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      <description>A person who abets or induces another to make or deliver any account, statement or declaration relating to tax payable under the Act that is false, knowing it to be false or not believing it to be true, or who induces another to commit a related offence, shall be punishable with rigorous imprisonment for a term not less than six months and which may extend to seven years, and with fine.</description>
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