Hong Kong Ordinances

CONSTRUCTION INDUSTRY COUNCIL ORDINANCE - SECT 67

Offences of fraudulent evasion of levy and giving false documents or information

(1) A person commits an offence if he—

   (a)  is knowingly concerned in the fraudulent evasion of the payment of a
        levy due from him or from any other person; or

   (b)  is knowingly concerned in taking steps with a view to the fraudulent
        evasion of the payment of a levy due from him or from any other
        person.

(2) A person commits an offence if he—

   (a)  with intent to deceive, produces, supplies or sends for the purposes
        of this Ordinance, or otherwise makes use of for those purposes, a
        document or record that is false in a material particular; or

   (b)  in providing any information for the purposes of this Ordinance, makes
        a statement that he knows to be false in a material particular or
        recklessly makes a statement that is false in a material particular.

(3) A person who commits an offence under subsection (1)(a) or (b) is liable
on conviction to a fine at level 3 or 3 times the amount of the levy that was
evaded or intended to be evaded by his conduct, whichever is the greater.

(4) A person who commits an offence under subsection (2)(a) or (b) is liable
on conviction to a fine at level 2 or 3 times the amount of the levy that was
evaded or intended to be evaded by his conduct, whichever is the greater.