1.任何人无合理辩解而：
1. Any person who, without reasonable excuse:

2.填报不正确的报税表;
2. making incorrect tax returns;

3.作出不正确的陈述;
3. To make an incorrect statement;

4.提供不正确的数据;
4. To provide incorrect data;

5.未有按时提交报税表;
5. No time for filing tax returns;

6.未有把应课税事项通知税务局
6. failed to notify the Inland Revenue taxable

即属犯罪，最高可处第 3 级罚款以及相等于少征收的税额三倍或罪行不被揭发时将少征收的税额三倍的罚款。当局可检控违规人士，但税务局局长也可选择接纳现金罚款了事而不进行检控。
Shall be guilty of an offense, to a fine at level 3 and a maximum amount of tax equal to three times the amount of tax or offense had not been uncovered to less tax levied fines three times. Authorities may prosecute offenders, but the commissioner can also choose to accept cash fines without prosecution.

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