OFFENCES AND PENALTIES : Under the criminal law, offences were either felonies or misdemeanours. Misdemeanours were lower offences, punishable by a fine, forfeiture or imprisonment otherwise than in a penitentiary. A felony was a serious offence. A simple assault was a misdemeanour. An aggravated assault was a

doi:10.4324/9781843140962-33

Chapter

No Image Available

ABSTRACT

Example (1) A person shall not make a false statement in filling in an income tax return.

(Prohibition.)

(2) A person who contravenes subsection (1) commits an offence. (Offence.)

(3) A person who is convicted of an offence under this section is liable on conviction on indictment to a fine of not less than ten thousand dollars or to imprisonment for a term of not less than ten years. (Sanction.)

The above example could be redrafted in one sentence: A person who makes a false statement in an income tax return commits an offence and is liable on conviction on indictment to a fine of not less than ten thousand dollars or to imprisonment for a term of not less than ten years.