AEC chairman Nam Yimyaem said the meeting ruled that Pojaman, the wife of former prime minister Thaksin Shinawatra, her brother Bhanapot Damapong, and Pojaman's personal secretary Kanchana Honghern violated the Code of Revenue and Criminal Law for tax evasion.

If found guilty, the accused could each face imprisonment of between three months to seven years, or a fine ranging from Bt2,000 to Bt200,000.

Nam said the AEC will submit the investigation file to public prosecutors by the end of the week.

"We are confident we have a solid case. The court will not acquit the suspects,'' he said.

However, the AEC believed there was not enough evidence to incriminate three others whom the AEC subcommittee had found to be involved in the tax evasion: Wanchai Honghern, a secretary of Pojaman, her authorised representative Pranee Wetchapruek, and Duangta Wongpakdee, a domestic worker in the Shinawatra household.

The AEC had earlier recommended that the Revenue Depart-ment collect Bt546 million as reimbursement for unpaid tax from Bhanapot's share sale.

Nanthasak Poonsuk, deputy director-general of the Special Litigation Department said the 30th announcement of the Coun-cil for Democratic Reform stipulated that if the public prosecu-tors reject the AEC's case, it could lodge a complaint directly with the court.

Seksan Bangsombun, direc-tor-general of the department  said it was unlikely the public prosecutor would reject the AEC case.

"I have confidence in the AEC's investigation because they are senior and familiar with the case and the law,'' he said.