Section 26

When any person wilfully makes on behalf of another person, or aids, abets, assists, incites or induces any other person to make an incorrect return, account or statement resulting in a short payment of the levy by the person liable for the payment of the levy such first-mentioned person commits an offence and shall be liable on conviction to a fine not exceeding fifty thousand ringgit or to imprisonment for a term not exceeding one year or to both.