Final answer:
Not offering a customer a receipt with the intent to exclude sales from records is indeed a criminal act known as tax evasion. This illegal practice is taken seriously and can result in severe consequences such as fines and imprisonment.
Step-by-step explanation:
The statement that not offering to give the customer a receipt, with the intent of not including the income in sales for the day, is a criminal act is true. This behavior can be classified as tax evasion, which is a criminal offense in many jurisdictions.
Businesses are generally required by law to provide receipts for transactions and to report all income to the tax authorities. The receipt serves as proof of purchase and also as a record of the transaction for accounting and tax purposes.
When a business intentionally withholds providing a receipt, it is often an attempt to avoid reporting income, thereby paying less in taxes than is legally owed. This form of tax evasion is illegal and can lead to significant penalties, including fines and potentially imprisonment.