61. Penalty for omission to comply with provisions of section 28.
- Any person who, with intent to defraud the Government,-(a)executes any instrument in which all the facts and circumstances required by section 28 to be set forth in such instrument are not fully and truly set forth; or(b)being employed or concerned in or about the preparation of any instrument, neglects or omits fully and truly to set forth therein all such facts and circumstances; or(c)[ makes any false statement or does any other act calculated to deprive the Government of any duty or penalty under this Act,] [Substituted by Act 24 of 1999 w.e.f. 18.8.1999] shall be punishable with fine which may extend to [five times the amount of the deficient duty thereof] [Substituted by Act 24 of 1999 w.e.f. 18.8.1999].
