(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].
