Cap. 352 Art. 40False returns.

Any person who makes, whether knowingly or recklessly, any statement which is false in any material particular in any return, claim or other document which is requested or authorised to be made by or under this Act, shall be guilty of an offence and shall be liable, on conviction, to imprisonment for a period not exceeding twelve months or to a fine (multa) not exceeding seven thousand euro (€7,000), or to both such imprisonment and fine.