{"schemaVersion":1,"recordType":"legal-article","id":"law:eri:code:penal:2015:article:228","workId":"law:eri:code:penal:2015","expressionId":"law:eri:code:penal:2015:en","title":"Fraud and False Statements Regarding Taxation","number":"228","language":"en","canonicalUrl":"https://eriatlas.com/law/penal-code-2015/article/228/","hierarchy":{"part":"PART II — THE SPECIAL PART","book":"BOOK II — OFFENCES AGAINST THE INTERESTS OF THE STATE","title":null,"chapter":"Chapter 10. — Offences against the Fiscal and Economic Interests of the State"},"paragraphs":[{"id":"lead","number":"","text":"A person including a body corporate, who, with the intent to defraud the State, and in relation to his financial status and the taxes owed to public authority:","canonicalUrl":"https://eriatlas.com/law/penal-code-2015/article/228/#lead","sourceTargets":[{"sourceId":"penal-code-2015-en","pdfPage":175,"url":"https://eriatlas.com/sources/penal-code-2015/page/175/?article=228&paragraph=lead#article-228-lead"}]},{"id":"pa","number":"a","text":"makes or submits a document or statement which is false or fraudulent in relation to a material matter;","canonicalUrl":"https://eriatlas.com/law/penal-code-2015/article/228/#pa","sourceTargets":[{"sourceId":"penal-code-2015-en","pdfPage":175,"url":"https://eriatlas.com/sources/penal-code-2015/page/175/?article=228&paragraph=pa#article-228-pa"}]},{"id":"pb","number":"b","text":"aids, assists, procures, counsels or advises another to make or submit a document or statement which is false or fraudulent in relation to a material matter, whether or not the other person is aware of the falsity or fraudulence of the statement or document;","canonicalUrl":"https://eriatlas.com/law/penal-code-2015/article/228/#pb","sourceTargets":[{"sourceId":"penal-code-2015-en","pdfPage":175,"url":"https://eriatlas.com/sources/penal-code-2015/page/175/?article=228&paragraph=pb#article-228-pb"}]},{"id":"pc","number":"c","text":"removes, deposits or conceals any goods, property or commodities; or","canonicalUrl":"https://eriatlas.com/law/penal-code-2015/article/228/#pc","sourceTargets":[{"sourceId":"penal-code-2015-en","pdfPage":175,"url":"https://eriatlas.com/sources/penal-code-2015/page/175/?article=228&paragraph=pc#article-228-pc"}]},{"id":"pd","number":"d","text":"withholds, falsifies, conceals or destroys any books, documents or records,","canonicalUrl":"https://eriatlas.com/law/penal-code-2015/article/228/#pd","sourceTargets":[{"sourceId":"penal-code-2015-en","pdfPage":175,"url":"https://eriatlas.com/sources/penal-code-2015/page/175/?article=228&paragraph=pd#article-228-pd"}]},{"id":"u2","number":"","text":"is guilty of fraud and false statements regarding taxation, punishable in the following order of graduation:","canonicalUrl":"https://eriatlas.com/law/penal-code-2015/article/228/#u2","sourceTargets":[{"sourceId":"penal-code-2015-en","pdfPage":175,"url":"https://eriatlas.com/sources/penal-code-2015/page/175/?article=228&paragraph=u2#article-228-u2"}]},{"id":"pi","number":"i","text":"an offence under this Article for an amount not exceeding 100 Nakfas, or any other benefit calculated to be equivalent to that amount, shall be punished as a Class 2 petty serious offence, punishable with a definite term of imprisonment of not less than 1 month and not more than 6 months, or a fine of 5,001 – 20,000 Nakfas, to be set in intervals of 1,000 Nakfas;","canonicalUrl":"https://eriatlas.com/law/penal-code-2015/article/228/#pi","sourceTargets":[{"sourceId":"penal-code-2015-en","pdfPage":175,"url":"https://eriatlas.com/sources/penal-code-2015/page/175/?article=228&paragraph=pi#article-228-pi"},{"sourceId":"penal-code-2015-en","pdfPage":176,"url":"https://eriatlas.com/sources/penal-code-2015/page/176/?article=228&paragraph=pi#article-228-pi"}]},{"id":"pii","number":"ii","text":"an offence under this Article for an amount between 101 and 2,000 Nakfas, or any other benefit calculated to be equivalent to that amount, shall be punished Class 1 petty serious offence, punishable with a definite term of imprisonment of not less than 6 months and not more than 12 months, or a fine of 20,001 – 50,000 Nakfas, to be set in intervals of 2,500 Nakfas;","canonicalUrl":"https://eriatlas.com/law/penal-code-2015/article/228/#pii","sourceTargets":[{"sourceId":"penal-code-2015-en","pdfPage":176,"url":"https://eriatlas.com/sources/penal-code-2015/page/176/?article=228&paragraph=pii#article-228-pii"}]},{"id":"piii","number":"iii","text":"an offence under this Article for an amount between 2,001 and 10,000 Nakfas, or any other benefit calculated to be equivalent to that amount, shall be punished as a Class 9 serious offence, punishable with a definite term of imprisonment of not less than 1 year and not more than 3 years;","canonicalUrl":"https://eriatlas.com/law/penal-code-2015/article/228/#piii","sourceTargets":[{"sourceId":"penal-code-2015-en","pdfPage":176,"url":"https://eriatlas.com/sources/penal-code-2015/page/176/?article=228&paragraph=piii#article-228-piii"}]},{"id":"piv","number":"iv","text":"an offence under this Article for an amount between 10,001 and 100,000 Nakfas, or any other benefit calculated to be equivalent to that amount, shall be punished as a Class 8 serious offence, punishable with a definite term of imprisonment of not less than 3 years and not more than 5 years;","canonicalUrl":"https://eriatlas.com/law/penal-code-2015/article/228/#piv","sourceTargets":[{"sourceId":"penal-code-2015-en","pdfPage":176,"url":"https://eriatlas.com/sources/penal-code-2015/page/176/?article=228&paragraph=piv#article-228-piv"}]},{"id":"pv","number":"v","text":"an offence under this Article for an amount between 100,001 and 1,000,000 Nakfas, or any other benefit calculated to be equivalent to that amount, shall be punished as a Class 7 serious offence, punishable with a definite term of imprisonment of not less than 5 years and not more than 7 years;","canonicalUrl":"https://eriatlas.com/law/penal-code-2015/article/228/#pv","sourceTargets":[{"sourceId":"penal-code-2015-en","pdfPage":176,"url":"https://eriatlas.com/sources/penal-code-2015/page/176/?article=228&paragraph=pv#article-228-pv"}]},{"id":"pvi","number":"vi","text":"an offence under this Article for an amount between 1,000,001 and 5,000,000 Nakfas, or any other benefit calculated to be equivalent to that amount, shall be punished as a Class 6 serious offence, punishable with a definite term of imprisonment of not less than 7 years and not more than 10 years;","canonicalUrl":"https://eriatlas.com/law/penal-code-2015/article/228/#pvi","sourceTargets":[{"sourceId":"penal-code-2015-en","pdfPage":176,"url":"https://eriatlas.com/sources/penal-code-2015/page/176/?article=228&paragraph=pvi#article-228-pvi"},{"sourceId":"penal-code-2015-en","pdfPage":177,"url":"https://eriatlas.com/sources/penal-code-2015/page/177/?article=228&paragraph=pvi#article-228-pvi"}]},{"id":"pvii","number":"vii","text":"an offence under this Article for an amount exceeding 5,000,000 Nakfas, or any other benefit calculated to be equivalent to that amount, shall be punished as a Class 5 serious offence, punishable with a definite term of imprisonment of not less than 10 years and not more than 13 years.","canonicalUrl":"https://eriatlas.com/law/penal-code-2015/article/228/#pvii","sourceTargets":[{"sourceId":"penal-code-2015-en","pdfPage":177,"url":"https://eriatlas.com/sources/penal-code-2015/page/177/?article=228&paragraph=pvii#article-228-pvii"}]}],"caution":"English-language 2015 Ministry of Justice edition. Refworld catalogues this English expression as an unofficial translation; Eri Atlas has not independently verified the translation."}