s 14Y Offences for false statements, forging of documentation, etc.
14Y.—(1) Any person that, in response to any requirement or notice under this Act, provides any information, document or statement that the person knows is false or misleading in any 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) Any person that —(a) counterfeits or falsifies, or uses, when counterfeited or falsified, any document which is or may be required under this Act; or (b) fraudulently alters any document, or counterfeits the seal, signature, initials or other mark of, or used by, any officer of customs for the verification of any such document or for the security of any goods, shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $10,000 or to imprisonment for a term not exceeding 12 months or to both. [Act 33 of 2023 wef 01/03/2024]