Clause 9

Any person who negligently or without reasonable excuse —

makes a return which is false in any material particulars; or

gives any false information in relation to any matter affecting his own or any other person’s liability to pay the levy,shall be guilty of an offence and shall be liable on conviction to a penalty equal to the amount of the levy due and unpaid and to a fine not exceeding $2,500 or to imprisonment for a term not exceeding 6 months or to both.(2) Any person who wilfully with intent to evade payment of the levy or to aid or abet any other person to evade payment of the levy —

omits from a form or return any remuneration which ought to be included;

gives any false answer, whether verbally or in writing, to any question or request for information asked or made under this Act or any regulations made thereunder;

prepares or maintains or authorises the preparation or maintenance of any false books of account or other records or falsifies or authorises the falsification of any books of account or records,shall be guilty of an offence and shall be liable on conviction to a penalty equal to double the amount of the levy due and unpaid and to a fine not exceeding $5,000 or to imprisonment for a term not exceeding 3 years or to both.(3) For the purposes of this section, where it is proved that any false statement is made in any return by or on behalf of any employer, or in any payroll register, books of account or other records maintained by or on behalf of any employer, that employer, or person answerable for the employer, shall be presumed, until the contrary is proved, to have made that false statement with intent to evade payment of the levy.(4) For the purposes of this section, “levy due and unpaid” means the levy that is due and unpaid at the time when the offence is committed.(5) The institution of proceedings for or the imposition of a penalty, fine or term of imprisonment under this section shall not relieve any employer from liability to pay any levy for which he is or may be liable.”.