s 44 False declaration
(1) Any person who makes, orally or in writing, signs or furnishes any declaration, return, certificate or other document or information required under this Act which is untrue, inaccurate or misleading in any particular commits an offence and shall, on conviction, be liableβ (a) where such person is an individual, to a fine not exceeding one hundred thousand ringgit or to imprisonment for a term not exceeding seven years or to both; (b) where such person is a body corporate, to a fine not exceeding two hundred thousand ringgit. (2) Any person whoβ (a) without lawful authority alters, forges, mutilates or defaces any permit, certificate or registration; or (b) knowingly makes use of any permit, certificate or registration which has been so altered, forged, mutilated or defaced, commits an offence and shall, on conviction, be liableβ (aa) where such person is an individual, to a fine not exceeding one hundred thousand ringgit or to imprisonment for a term not exceeding seven years or to both; (bb) where such person is a body corporate, to a fine not exceeding two hundred thousand ringgit.