Business Trusts Act 2004 s 108

s 108 False and misleading statement

108. Every person who in any return, report, certificate or other document required by or for the purposes of this Act —(a) wilfully makes or authorises the making of a statement false or misleading in any material particular knowing it to be false or misleading; or (b) wilfully omits or authorises the omission of any matter or thing without which the document is misleading in a material respect,[Act 30 of 2022 wef 12/03/2024] shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $50,000 or to imprisonment for a term not exceeding 2 years or to both.

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