- If any person, -(i)when required by order to make any statement or furnish any information, makes any statement or furnishes any information which he knows or has reasonable cause to believe to be false or not true, in any material particular; or(ii)makes any such statement as aforesaid in any account, declaration, estimate, return or other document, which he is required by order to furnish, he shall be punishable with imprisonment for a term which may extend to three years, or with fine or with both.
