Section 39OG — False declaration, etc.

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. [Act 9 of 2021 wef 01/07/2021]