/

/

United States legal-change intelligence across legislation, regulation, and case law. Separate data plane, same Zoe spine.

Platform

Legislation
Cases
Ask Zoe
Recently analysed

Company

Pricing
API
X
LinkedIn
Instagram

Jurisdictions

Federal
Supreme Court

District of Columbia

© 2026 Zoe. All rights reserved.

Zoe is a legal information platform. Always consult the official source for authoritative text.

Section 44 - Pay-roll Tax Assessment Act 1941 - False declarations — Zoe

Legislation Cases Absurdities Ask Zoe Graph Pricing

Home/Legislation/Pay-roll Tax Assessment Act 1941/44

CTHRepealedAct

Pay-roll Tax Assessment Act 1941

44False declarations

Start here

Get a plain-English read of 44

Turn the raw legal text into a practical explanation grounded in Pay-roll Tax Assessment Act 1941.

View in full context

#### 44 False declarations If any person, in any declaration made under, or authorized or prescribed by, this Act or the Regulations thereunder, knowingly or wilfully declares to any matter or thing which is false or untrue, he shall be deemed to be guilty of wilful and corrupt perjury and shall upon conviction be liable to imprisonment for a period not exceeding four years.

Previous section43Additional tax in certain cases Next section45Avoiding taxation