Income Tax Management Act (Cap. 372), article 52

52. (1) Any person who wilfully with intent to evade or to assist any other person to evade tax under the Income Tax Acts - (a) fails to furnish a return or any other document or statement which he is required to furnish by the Income Tax Acts or omits from a return or any other document or statement made, prepared or submitted for the purposes of or under the Income Tax Acts, any income which should be included therein; or (b) m a k e s a n y f a l s e s t a t e m e n t o r e n t r y i n a n y r e t u r n o r other document or statemen t prepared or submitted for the purposes of or under the Income Tax Acts; or (c) gives any false answer, whether verbally or in writing, to any question or request for information asked or made in accordance with the provisions of the Income Tax Acts; or (d) 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; or (e) makes use of any fraud, art or contrivance whatever or a u t h o r i s e s t h e u s e o f a n y s u c h f r a u d , a r t o r contrivance; or (f) has in his possession or under his control any article for use in the course of or in connection with altering, destroying, erasing or c oncealing any information, records or evidence which he knows or is reasonably expected to know to be relevant for any purpose of this Act; or (g) makes, adapts, supplies or offers to supply any article knowing that it is designed or adapted for use in the course of or in connection with altering, destroying, erasing or concealing any information, records or evidence which he knows or is reasonably expected to know to be relevant for any purpose of this Act, or 66 CAP. 372.] INCOME TAX MANAGEMENT intending it to be used to commit, or assist in the commission of fraud; or (h) alters, destroys, conceals, cov ers up, falsifies, or makes a false entry in any record, document, electronic data or tangible object, shall be guilty of an offence, a nd shall be liable on convictio n before a Court of Magistrates sitting as a court of criminal judicature - (i) to a fine ( multa ) not less than seven hundred euro (€700) and not exceeding three thousand five hundred euro (€3,500) in the case of any offence committed under paragraphs (a) to ( d); and (ii) to a fine ( multa ) of not less than six thousand euro (€6,000) and not exceeding ten thousand euro (€10,000) for an offence committed under paragraphs (e) to (h), and, in addition, for each offen ce as above referred to in para graphs (a) to ( h), to treble the amount of tax to which the person whose tax liability it was intended to evade, or to assist in evading, is liable under the Income Tax Acts for th e year of assessment in respect of or during which the offence was committed, or to imprisonment f or any term not exceeding six months, or to both such fine and imprisonment. For the purposes of paragraphs ( f) and ( g) the term "article" includes any program or data held in electronic form. (2) The Commissioner may compound any offence under this article, and may before judgment stay or compound any proceedings thereunder. Special mechanism for out of court settlements. Added by: XXX.2025.9.