Willful attempt to evade tax, etc.

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..... (2) A person shall be punishable with rigorous imprisonment for a term which shall not be less than three months but which may extend to three years and with fine, if a person willfully attempts in any manner to evade the payment of any liability, under this Code, in respect of tax, interest or penalty. (3) For the purposes of this section, a willful attempt to evade any liability, under thi .....

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