64Double duty for false or misleading statements

64 Double duty for false or misleading statements (1) If a person— (a) represents to a tax officer that duty is not chargeable, or that the person is entitled to a concession or refund of duty, because of this Division; and (b) is convicted of an offence against section 57 of the **Taxation Administration Act 1997** as a consequence— the person is liable, by way of further penalty, to pay an amount equal to double the amount of duty that, but for the offence, would have been payable, less any amount of duty that the person did pay. (2) The penalty in subsection (1) is in addition to any penalty tax or interest that may be payable under the **Taxation Administration Act 1997**. Ch. 2 Pt 5 Div. 5A (Heading and ss 64A−64H) inserted by No. 17/2019 s. 32.