76. 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 37 of 2020 wef 14/01/2021]
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