Section 41 Offences.

in the fraudulent evasion (by him or another person) of duty, or

in taking steps with a view to such fraudulent evasion,

on summary conviction, to a penalty of—

or to imprisonment for a term not exceeding six months, or to both, or

on conviction on indictment, to a penalty of any amount or to imprisonment for a term not exceeding F214 years, or to both.

makes a statement that he knows to be false in a material particular or recklessly makes a statement that is false in a material particular, or

with intent to deceive, produces or makes use of a book, account, return or other document that is false in a material particular,

on summary conviction, to a penalty of F3£20,000 or to imprisonment for a term not exceeding six months, or to both, or

on conviction on indictment, to a penalty of any amount or to imprisonment for a term not exceeding two years, or to both.