The indictment charged them not only with fossil hunting on Federal lands without a permit, but with illegal currency transactions, fraudulent declarations and other crimes.

Illegalities may also occur during transport, such as illegal processing and export; fraudulent declaration to customs; and the avoidance of taxes and other charges.

Research by tax authorities finds that consistent tax evasion by waitstaff due to fraudulent declaration is a concern in US and Canada.

Jones and her election agent Des Whicher were convicted of submitting a fraudulent declaration of expenses, but the conviction was overturned on appeal.

He has accused Scomi of making fraudulent declarations and in 2009 he sued Shah Hakim and Kamaluddin for MYR75 million.

The Revenue will not impose interest or penalties on anyone who has simply misunderstood the position, but will consider doing so where someone has knowingly made false or fraudulent declarations on the registration form, or deliberately failed to inform their bank or building society that they had become liable to tax.

However, in light of protests from Greenpeace, potentially lengthy legal battles due to environmental concerns over the ship's breakup, and amidst charges of fraudulent declarations made by the company to obtain permission to leave Bremerhaven, her owners cancelled the sale contract, refunded the purchase price, and left the ship where she was.