Section 106 — False declaration, etc.

(1)A person who —

(a)makes any declaration or statement, or provides any information or document, under or for the purposes of this Part that is false or misleading in a material particular; and

(b)knows or ought reasonably to know that, or is reckless as to whether, the declaration, statement, information or document is false or misleading in a material particular, shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $5,000 or to imprisonment for a term not exceeding 12 months or to both.

(2)Subsection (1) does not affect any right of recovery under section 94(3)(d) or 99.[Act 26 of 2021 wef 05/10/2021]