False declaration, etc.
106.—(1)  A person who —
(a)makes any declaration or statement, or provides any information or document, under or for the purposes of this Part that is false or misleading in a material particular; and
(b)knows or ought reasonably to know that, or is reckless as to whether, the declaration, statement, information or document is false or misleading in a material particular,
shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $5,000 or to imprisonment for a term not exceeding 12 months or to both.
(2)  Subsection (1) does not affect any right of recovery under section 94(3)(d) or 99.
[Act 26 of 2021 wef 05/10/2021]