s 28 Penalty for false declarations, etc.
28. —(1) Any person who, being required by or by virtue of this Act or any regulations made under this Act to make any declaration, statement or representation or to produce any certificate, undertaking or document, or who, for the purpose of obtaining any certificate, licence, permit, sanction, authority or concession under this Act or any of its regulations or of establishing any proposition of fact relevant to the administration of this Act or any of its regulations — ( a ) makes or presents any declaration, statement or representation or furnish any information which is false in a material particular; or ( b ) produces any certificate, undertaking or document which is false in any material particular, or has not been given by the person by whom it purports to have been given, or has been in any way altered or tampered with, shall be guilty of an offence, unless he or she proves that he or she had taken all reasonable steps to ascertain, and satisfy himself or herself of, the truth and genuineness thereof, and shall be liable on conviction to a fine not exceeding $10,000 or to imprisonment for a term not exceeding 2 years or to both. (2) A declaration, statement, representation, certificate, undertaking or document mentioned in subsection (1) purporting to be furnished on behalf of any person is, for the purposes of this Act or any regulations made under this Act, presumed, until the contrary is proved, to have been furnished by that person or by that person’s authority (as the case may be) and any person signing such declaration, statement, representation, certificate, undertaking or document is deemed to be cognizant of all matters therein. —(1) Any person who, being required by or by virtue of this Act or any regulations made under this Act to make any declaration, statement or representation or to produce any certificate, undertaking or document, or who, for the purpose of obtaining any certificate, licence, permit, sanction, authority or concession under this Act or any of its regulations or of establishing any proposition of fact relevant to the administration of this Act or any of its regulations — ( a ) makes or presents any declaration, statement or representation or furnish any information which is false in a material particular; or ( b ) produces any certificate, undertaking or document which is false in any material particular, or has not been given by the person by whom it purports to have been given, or has been in any way altered or tampered with, shall be guilty of an offence, unless he or she proves that he or she had taken all reasonable steps to ascertain, and satisfy himself or herself of, the truth and genuineness thereof, and shall be liable on conviction to a fine not exceeding $10,000 or to imprisonment for a term not exceeding 2 years or to both. (2) A declaration, statement, representation, certificate, undertaking or document mentioned in subsection (1) purporting to be furnished on behalf of any person is, for the purposes of this Act or any regulations made under this Act, presumed, until the contrary is proved, to have been furnished by that person or by that person’s authority (as the case may be) and any person signing such declaration, statement, representation, certificate, undertaking or document is deemed to be cognizant of all matters therein.