South Australian Consolidated Acts South Australian Consolidated Acts (1) Any person who
makes or delivers a return which is false in any particular, or makes a false
answer, whether orally or in writing, to any question duly put to him by
the Commissioner or any officer duly authorised by him, shall be guilty of an
offence and be liable to a penalty not exceeding five hundred dollars.
(2) On the conviction
of a person for an offence under subsection (1) of this section, the
court may order that person to pay to the Commissioner a sum not exceeding
double the amount of gift duty that would have been avoided if the return or
answer had been accepted as correct.
(3) Any sum ordered to
be paid under subsection (2) of this section may be recovered as if it
were gift duty payable by the person against whom the order is made.
(4) A prosecution for
an offence under subsection (1) of this section may be commenced at any
time.