Section 37 A person;
(1) intentionally notifies false statement or gives false statement or answers with a false statement or shows false evidence in order to evade taxes under this Title, or
(2) with faulty facts, fraudulent, artifice or other similar nature, evades or attempts to evade tax under this Title, shall be subject to an imprisonment from 3 months to 7 years and penalty from 2,000 Baht to 200,000 Baht.
Section 37/ 2 A person intentionally fails to file tax returns prescribed under this Title in order to evade or in an attempt to evade tax, shall be subject to a fine of not exceeding 5,000 Baht or an imprisonment for a term not exceeding 6 months or both.