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Crimes and Penalties Article 55 of the Income Tax Law 1 - Whoever is proven before the competent courts to have committed one of the following offenses shall be punished by a fine of no less than thirty dinars and no more than three hundred dinars, or by imprisonment for a period not exceeding one year: A - Whoever knowingly provides false data or information, or includes it in a report, account, or statement regarding the tax, or conceals information that should have been disclosed, intending thereby to obtain a reduction, allowance, or deduction from the amount of tax imposed on him or others, or a refund of an amount paid thereof. B - Whoever prepares or submits a false or incomplete account, report, or statement required to be prepared or submitted under this law, or assists, incites, or induces others to do so. 2 - Article 56 - Whoever is proven before the competent courts to have used fraud or deception to evade payment of the tax imposed, or which is imposed under this law, in whole or in part, shall be punished by imprisonment for a period of no less than three months and no more than two years. 3 - Article 57 - The financial authority shall increase the tax on the income that was the subject of the lawsuit mentioned in Articles 55 and 56 by one to three times its amount after the judgment issued therein becomes final. ⟦illegible blue mark⟧