Here is what people convicted of tax evasion under the Taxes Management Amendment Act which comes into effect tomorrow will face:

In section 36 of the legislation, fraud or fraudulent breach is defined as any wilful act by a person with intent where: a) that person knows that a substantial amount of tax would otherwise be due: and b) the conduct involved constitutes a systematic effort or pattern of activity designed to falsify material:

1) a person in breach of his duty is guilty of an offence and is liable on conviction to imprisonment for six months or a fine of $2,500;

2) a person in fraudulent breach of his duty is guilty of an offence and is liable on conviction to imprisonment for five years or a fine of $10,000;

Section 37

1) a person who evades or attempts to evade payment of tax by any wilful act or wilful default or any art or contrivance is guilty of an offence and liable on conviction to imprisonment for six months or a fine of $2,500;

2) a person who evades or attempts to evade payment of tax by any fraud is guilty of an offence and is liable on conviction to imprisonment for five years or a fine of $10,000;

3) a person convicted of an offence under either of the above is liable to an additional penalty not exceeding treble the amount of the tax evaded or attempted to be evaded.