123Offences relating to revenue

#### 123 Offences relating to revenue 123 Offences relating to revenue > A person must not— > > > (a) wilfully evade the payment of any duty or levy payable by the person under this Part, or > > > (b) furnish a return, or make a statement or report, to the NICC or an inspector in respect of any duty or levy payable under this Part knowing that the return, statement or report is false or misleading in a material particular. > > Maximum penalty—100 penalty units.