Which of the following statements are incorrect?

Statement -1: Lower income consumers are more affected by progressive tax structure

Statement-2: Failure to pay tax is punishable in the form of civil penalties only

Statement-3: Intermediaries collect the indirect taxes, file tax returns and pay the proceeds to the government

Statement-4: Tax evasion does not entail misleading to tax authority

a.

Statements (2), (3) and (4) are incorrect

b.

Statements (1), (2) and (4) are incorrect

c.

Statements (2) and (4) are incorrect

d.

Statements (1), (2) and (3) are incorrect