s 72 Special provision relating to incorrect statements, etc., under section 71
(1) When any such statement or declaration, whether oral or written, or any such certificate or other document as is referred to in paragraphs 71(a), (b), (c) and (e) has been proved to be untrue or incorrect or counterfeited or falsified in whole or in part, it shall be no defence to allege that such statement or declaration, certificate or other document was made or used inadvertently or without criminal or fraudulent intent, or that the person signing the same was not aware of, or did not understand the contents of, such document; or where any statement or declaration was made or recorded in the national language or in English by interpretation from any other language that such statement or declaration was misinterpreted or not fully interpreted by any interpreter provided by the declarant. (2) For the purposes of section 71 and this section, “falsified” in relation to a document shall be deemed to include a document which is untrue or incorrect in any material particular, and “falsifies” has a similar meaning. *NOTE—Previously “be liable to imprisonment for a term not exceeding twelve months or to a fine not exceeding five thousand ringgit or to both such imprisonment and fine”–see Excise (Amendment) (No. 2) Act 2002 [Act A1184].