Finance Act, 1929

False returns in relation to duty on bets.

32.—Any person who, in a return made by him to the Revenue Commissioners in relation to or for the purposes of the duty on bets imposed by section 24 of the Finance Act, 1926 (No. 35 of 1926), makes any statement or representation which is to his knowledge false or misleading, shall be guilty of an offence under this section and shall be liable on summary conviction thereof to an excise penalty of five hundred pounds.