Ah Leong Is A Small Enterprise Selling Moon Cake At Nilai Since 1998. His Business Is Inherited From His Father And He Has Been Advised By His Late Father And He Himself Honestly Believe That Such Business Is Exempted From Income Tax. He Thus Did Not Submit Tax Returns For The Past 20 Years. 

On 13 March 2019, His Business Has Been Noticed By IRB During A Street Survey. IRB Has Furiously Charged Ah Leong For Willful Evasion Or Alternatively Incorrect Return. Ah Leong Is Very Panic, Worried And Thus Seek Your Advice, After Knowing You Have Scored An A In Your Taxation Course In Inti International University.

Required: 

(I) Explain The Essential Elements That Must Exist For An Incorrect Return Under Section 113 And Willful Evasion Under Section 114. 

(Ii) Advise Ah Leong On The Individual Penalties For The Offences For An Incorrect Return And Willful Evasion.