Failure to keep prescribed book or make prescribed entry or making false entry
21.  Any person who, being required under any rules made under this Act to keep any book or to make any entry in any book, omits or fails duly to keep that book or make an entry, or obstructs or prevents the inspection of that book or entry, or makes a false entry, shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $3,000 in addition to double the value of any articles sold of which he has failed to make an entry or respecting which he has made a false entry.
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