Hong Kong Ordinances

CONSTRUCTION WORKERS REGISTRATION ORDINANCE - SECT 32

Offences: Part 5

(1) A person who is knowingly concerned in, or in the taking of steps with a
view to, the fraudulent evasion of the payment of a levy, whether due from him
or from any other person, commits an offence and is liable on conviction to a
fine at level 3 or 3 times the amount of levy that was or was intended to be
evaded by his conduct, whichever is the greater.

(2) A person who—

   (a)  with intent to deceive, produces, supplies, sends or otherwise uses,
        for the purposes of this Part, any document or record that is false in
        a material particular; or

   (b)  in providing any information for the purposes of this Part, makes any
        statement which he knows to be false in a material particular or
        recklessly makes a statement that is false in a material particular,
        commits an offence and is liable on conviction to a fine at level 3 or
        3 times the amount of levy that was or was intended to be evaded by
        his conduct, whichever is the greater.