A woman has been jailed two months and fined $23,000 for tax evasion.

Cheng Miu-ling pleaded guilty in Eastern Magistracy to nine counts of making false statements or entries in property tax returns, and to one count of signing her tax return without reasonable grounds for believing it to be true.

She rented out her jointly owned Kornhill flat from 1998 to 2003 receiving $1,588,865 in rent. She falsely stated in tax returns the property was not let. The total tax undercharged was $208,916.