(1)A person commits an offence if he is knowingly concerned in the fraudulent evasion of income tax by him or any other person.
(2)A person guilty of an offence under this section is liable—
(a)on summary conviction, to imprisonment for a term not exceeding six months or a fine not exceeding the statutory maximum, or both;
(b)on conviction on indictment, to imprisonment for a term not exceeding seven years or a fine, or both.
(3)This section applies to things done or omitted on or after 1st January 2001.