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Deddf Casglu a Rheoli Trethi (Cymru) 2016
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129Cosb am anghywirdeb mewn dogfen a roddir i ACC
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(1)Mae person yn agored i gosb pan fo—
(a)y person yn rhoi dogfen i ACC, a
(b)amodau 1 a 2 wedi eu bodloni.
(2)Amod 1 yw bod y ddogfen yn cynnwys anghywirdeb sy’n gyfystyr â’r canlynol, neu’n arwain at y canlynol—
(a)tanddatganiad o rwymedigaeth i dreth ddatganoledig,
(b)datganiad ffug neu ormodol o golled sy’n ymwneud â threth ddatganoledig, neu
(c)hawliad ffug neu ormodol am ad-daliad o dreth ddatganoledig.
(3)Amod 2 yw bod yr anghywirdeb yn fwriadol neu’n ddiofal ar ran y person.
(4)Mae anghywirdeb yn ddiofal ar ran person os gellir ei briodoli i fethiant y person i gymryd gofal rhesymol.
(5)Mae anghywirdeb nad oedd yn fwriadol nac yn ddiofal ar ran person pan roddwyd y ddogfen i’w drin fel un diofal—
(a)os darganfu’r person yr anghywirdeb yn ddiweddarach, a
(b)os na chymerodd y person gamau rhesymol i roi gwybod i ACC.
(6)Pan fo dogfen yn cynnwys mwy nag un anghywirdeb y bodlonir amodau 1 a 2 mewn cysylltiad â hwy, mae’r person yn agored i gosb am bob anghywirdeb o’r fath.
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