Commonwealth Numbered Acts
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CRIMES (TAXATION OFFENCES) ACT 1980 No. 156 of 1980 - SECT 9
Penalties
9. (1) The penalty applicable to an offence against this Act is imprisonment
for a period not exceeding 5 years or a fine not exceeding $50,000, or both.
(2) A prosecution for an offence against this Act may be commenced at any
time.
(3) A person is not liable to be convicted of two or more offences against
this Act in relation to the same arrangement or transaction.
(4) Proceedings for the commitment of a person for trial on indictment for an
offence against this Act shall not be instituted except with the consent in
writing of the Attorney-General or a person authorized by the Attorney-
General, by writing under his hand, to give such consents.
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