144 (1) Every person is guilty of an offence who, (a) makes, participates in, assents to or acquiesces in the making of false or deceptive statements in a return, certificate, statement or answer filed or made under this Act or the regulations; (b) destroys, alters, mutilates, secretes or otherwise disposes of the records or books of account of a taxpayer for the purpose of, (i) attempting to evade the payment of tax imposed by this Act, (ii) attempting to obtain for the benefit of the person or another person an amount in excess of the amount, if any, to the which the person or other person is entitled in respect of, (A) a tax credit under Part IV, (B) an Ontario child benefit under section 104, (C) a senior homeowners’ property tax grant under section 104.1, (D) an Ontario sales tax credit under section 104.11, (E) an Ontario sales tax transition benefit under section 104.12, (F) a Northern Ontario energy credit under Part V.6, or (G) an Ontario energy and property tax credit under Part V.8, or (iii) attempting to obtain for the benefit of the person or another person a refund under Part V.2 or V.5 to which the person or other person is not entitled; (c) makes, assents to or acquiesces in the making of false or deceptive entries or omits, or assents to or acquiesces in the omission, to enter a material particular in records or books of account of a taxpayer; (d) wilfully, in any manner, evades or attempts to evade compliance with this Act or the payment of taxes imposed by this Act; or (e) conspires with any person to commit an offence described in any of clauses (a) to (d).  2007, c. 11, Sched. A, s. 144 (1); 2008, c. 7, Sched. S, s. 34 (1); 2008, c. 24, s. 8; 2009, c. 34, Sched. U, s. 28 (1); 2010, c. 1, Sched. 29, s. 30 (1); 2010, c. 23, s. 11 (1). Penalty (2) A person who is guilty of an offence described in subsection (1) is liable on conviction, in addition to any penalty otherwise provided, (a) to a fine of not less than 50 per cent and not more than 200 per cent of the amount of, (i) the tax that was sought to be evaded, or (ii) the amount that was sought in excess of the amount, if any, to which the person or the other person is entitled in respect of a tax credit, benefit, grant, credit or refund referred to in subclause (1) (b) (ii) or (iii); or (b) to both the fine described in clause (a) and imprisonment for a term of not more than two years.  2007, c. 11, Sched. A, s. 144 (2); 2008, c. 7, Sched. S, s. 34 (2); 2008, c. 24, s. 9; 2009, c. 34, Sched. U, s. 28 (2); 2010, c. 1, Sched. 29, s. 30 (2, 3); 2010, c. 23, s. 11 (2). Saving (3) Despite subsection (2), if a person is convicted of an offence under this section, the person is not liable to a penalty under section 120 or 121 for the same contravention unless the penalty is assessed before the information or complaint giving rise to the conviction is laid or made.  2007, c. 11, Sched. A, s. 144 (3). Section Amendments with date in force (d/m/y) 2008, c. 7, Sched. S, s. 34 (1, 2) - 01/01/2009; 2008, c. 24, s. 8, 9 - 01/01/2009 2009, c. 34, Sched. U, s. 28 (1, 2) - 15/12/2009 2010, c. 1, Sched. 29, s. 30 (1, 2) - 01/07/2010; 2010, c. 1, Sched. 29, s. 30 (3) - 15/12/2009; 2010, c. 23, s. 11 (1, 2) - 29/11/2010 Offence, electronic suppression of sales devices