72Orders to pay additional amounts

72 Orders to pay additional amounts (1) If— (a) a person (the convicted person) is convicted of— (i) an offence against section 59 or section 60 in relation to keeping any accounts, accounting records or other records (the relevant accounts) or the making of a record; or (ii) an offence against the Criminal Code, part 3.4 (False or misleading statements, information and documents) in relation to giving information to a tax officer; and (b) the court is satisfied that the proper amount of tax that the convicted person or another person is liable to pay exceeds the amount that would have been payable if the amount had been assessed on the basis that the statement was not false or misleading, on the basis of the relevant accounts as they were kept, or on the basis that the record was correct, as the case requires; the court may, in addition to imposing a penalty on the convicted person, order the convicted person to pay to the commissioner an amount not exceeding double the amount of the excess. (2) If— (a) a person (the convicted person) is convicted of an offence against section 61 or section 68 in relation to an act or omission; and (b) the court is satisfied that the act or omission was intended to facilitate the avoidance of a tax liability of the convicted person or another person; the court may, in addition to imposing a penalty on the convicted person, order the convicted person to pay to the commissioner an amount not exceeding double that amount. Tax officers Division 9.1