15. Any person who, for any purpose connected with this Act —
(a)
knowingly makes any false statement to the Minister or an authorised officer or to the auditor or a person authorised by him; or
(b)
produces or furnishes or causes or knowingly allows to be produced or furnished to the Minister or an authorised officer or to the auditor or a person authorised by him, any document which he knows to be false in a material particular,
shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $5,000.