120Offences relating to revenue

120 Offences relating to revenue S. 120(a) amended by Nos 34/1993 s. 13, 14/2023 s. 63. (a) wilfully evade the payment of any fee, premium payment or charge payable by the person under this Act; or S. 120(b) amended by Nos 34/1993 s. 13, 114/2003 s. 12.1.2 (Sch. 5 item 113), 14/2023 s. 63. (b) furnish a return, or make a statement or report, to the Commission or an inspector in respect of any fee, premium payment or charge payable under this Act knowing that the return, statement or report is false or misleading in a material particular.