sec.107Offences relating to revenue

### sec.107 Offences relating to revenue Any person who wilfully— evades the payment of any fee, tax or levy payable by the person under the provisions of this Act; or furnishes to the chief executive or an inspector any return in respect of any fee, tax or levy payable under the provisions of this Act that is false in any material particular; or makes any false statement or report to the chief executive or an inspector in respect of any fee, tax or levy payable under the provisions of this Act; is guilty of an offence. Maximum penalty—400 penalty units or 2 years imprisonment. s 107 amd 3 June 1993 RA s 39; 1995 No. 6 s 2 sch ; 2002 No. 43 s 112 sch 2 ; 2003 No. 26 s 18 sch ; 2024 No. 10 s 77 - (a) evades the payment of any fee, tax or levy payable by the person under the provisions of this Act; or - (b) furnishes to the chief executive or an inspector any return in respect of any fee, tax or levy payable under the provisions of this Act that is false in any material particular; or - (c) makes any false statement or report to the chief executive or an inspector in respect of any fee, tax or levy payable under the provisions of this Act;