Pay-Roll Tax Assessment Act 1941 (REPEALED)

Part VII - Penal provisions  

SECTION 44 (Repealed by 101 of 2006)  

44   False declarations  
If any person, in any declaration made under, or authorized or prescribed by, this Act or the Regulations thereunder, knowingly or wilfully declares to any matter or thing which is false or untrue, he shall be deemed to be guilty of wilful and corrupt perjury and shall upon conviction be liable to imprisonment for a period not exceeding four years.