Section 53

omits from a return made under this Act any income which should be included;

makes a false statement or entry in a return made under this Act;

gives a false answer (orally or in writing) to a question asked or request for information made in pursuance of this Act;

Petroleum (Income Tax)

prepares or maintains or authorizes the preparation or maintenance of false books of account or other false records;

falsifies or authorizes the falsification of books of account or other records; or

makes use or authorizes the use of any fraud, art or contrivance, shall be guilty of an offence and shall, on conviction, be liable to a fine not exceeding one hundred thousand ringgit or to imprisonment for a term not exceeding five years or to both, and shall pay a special penalty of treble the amount of tax which has been undercharged in consequence of the offence or which would have been undercharged if the offence had not been detected.

Where in any proceedings under this section it is proved that a false statement or false entry (whether by omission or otherwise) has been made in a return furnished under this Act by or on behalf of any person or in any books of account or other records maintained by or on behalf of any person, that person shall be presumed until the contrary is proved to have made that false statement or entry with intent to assist a chargeable person to evade tax.

Obstruction of officers