s 40X Data not to be falsified, etc.
40X. Any person that —(a) makes any statement or declaration, or provides any document or information, to the Director-General or an authorised officer under this Part, knowing it to be false or misleading; (b) falsifies any information or data required to be submitted to the Director-General or an authorised officer under this Part; or (c) makes or causes to be made any entry or omission in any record, register or other document required to be kept under this Part, knowing it to be false or misleading, or makes any record containing a statement knowing it to be false or misleading, 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 3 months or to both. [Act 24 of 2021 wef 01/10/2022]