due by a casino operator shall be sufficient evidence of the amount so due and sufficient authority for the court to give judgment for that amount.
Repayment of tax
149.—(1) If it is proved to the satisfaction of the Comptroller that a casino operator has paid casino tax in excess of the amount payable under this Part, that casino operator shall be entitled to have the amount so paid in excess refunded.
(2) Every claim for repayment under this section shall be made within 6 years from the payment of the casino tax claimed to be paid in excess.
Evasion of tax
150.—(1) Any person who wilfully with intent to evade or to assist any other person to evade casino tax—
- (a) makes any false statement, declaration or entry in any return made under this Part or the regulations;
- (b) gives any false answer, whether verbally or in writing, to any question or request for information asked or made in accordance with this Part;
- (c) prepares or maintains or authorises the preparation or maintenance of any false record or falsifies or authorises the falsification of any record; or
- (d) makes use of any fraud, art or contrivance or authorises the use of any such fraud, art or contrivance,
shall be guilty of an offence for which, on conviction, he shall pay a penalty of 4 times the amount of casino tax which has been underpaid and shall also be liable to a fine not exceeding $50,000 or to imprisonment for a term not exceeding 5 years or to both.
(2) Where an individual has been convicted for 2 or more offences under this section, the imprisonment he shall be liable to shall not be less than 6 months.
(3) Where in any proceedings under this section it is proved that any false statement or entry is made in any record maintained by or on behalf of any person, that person shall be presumed, until the contrary is proved, to have made that false statement or entry with intent to evade casino tax.
