s 14 Making of false statement, etc.
14. Any person who for any purpose connected with this Act —(a) knowingly makes any false statement to the Minister or a person authorised by the Minister or to the auditor or a person authorised by the auditor; or (b) produces or furnishes or causes or knowingly allows to be produced or furnished to the Minister or a person authorised by the Minister or to the auditor or a person authorised by the auditor, any document which the person knows to be false in a material particular, shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $5,000.