¹[(1)] Whoever dishonestly-

(a) makes or uses a fake VAT registration certificate, turnover tax certificate or tax invoice and withholding certificate bearing a forged or false business identification number; or

(b) makes or uses a forged or false tax invoice, credit note, debit note, withholding certificate; or

(c) manufactures, stores, transports, markets or uses forged or false or reused stamps or banderole or assists in such activities; or

(d) manufactures, warehouses, transports, markets or sells any goods containing forged or false or reused stamps or banderoles or assists in such activities; or

(e) manufactures, warehouses, transports, markets or sells without banderoles or stamps any goods requiring the use of banderoles or stamps or assists in such activities; or

(f) evades payment of the payable tax in any other way; or

(g) claims a tax refund without such person being entitled to refund;

he shall then be punished with imprisonment for a term which may extend to one year, or with a fine equal to the amount of tax payable, or with both.]

²[(2) If any person, during making application for online registration or enlistment, provides wrong or untrue information, then necessary measures may be taken against that person in view of the current law.]