Part 4Stamp duty land tax
Compliance
95Offence of fraudulent evasion of tax
(1)
A person commits an offence if he is knowingly concerned in the fraudulent evasion of tax by him or any other person.
(2)
A person guilty of an offence under this section is liable—
(a)
on summary conviction to imprisonment for a term not exceeding six months or a fine not exceeding the statutory maximum, or both;
(b)
on conviction on indictment, to imprisonment for a term not exceeding F114 years or a fine, or both.