Section 75, The Goods and Services Tax Act, 2009

(1) A person who is knowingly concerned in or takingsteps with a view to, the fraudulent evasion of GST by him or any other person, commits an offence and is liable on conviction to a fine not exceeding the greater of Le 5,000,000 or 100% of the GST evaded or sought to be evaded or to imprisonment for a term not exceeding one year or to both the fine and imprisonment. (2) The amount of any assessment issued as a result of the audit of the accounts of taxable persons by the Commissioner- General shall include interest and where the Commissioner-General can demonstrate by notice in writing that he has reasonable grounds to suspect that any or all of the GST underpaid or overclaimed is as a result of a deliberate act of evasion, penalties calculated in accordance with section 58 from the date on which the liability arose to the date of issuance of the assessment shall apply. (3) An assessment made under subsection (2) is recoverable by the Commissioner-General as a tax payable by the person.