Section 501. Penalty for Fraudulent Annual Return.--Any person who shall wilfully make or cause to be made the annual return required by section three hundred four of this act which is false and fraudulent shall be guilty of wilful and corrupt perjury and, upon conviction thereof, shall be subject to punishment as provided by law. Such penalty shall be in addition to all other penalties imposed by any of the preceding provisions of this act.
Penalty for Fraudulent Annual Return
Act 86 of 1953, § 501, under CONSUMERS SALES TAX ACT.
Act 86 of 1953, § 501