| Penalties for false information, etc., resulting in payment under section 37I or 37IA |
| Penalties for false information, etc., resulting in payment under section 37I or 37IA |
| 37J.—(1) Any person who gives to the Comptroller any information under section 37I(2) that is false in any material particular, or who omits any material particular from any information or document given under that provision, shall be guilty of an offence and shall on conviction be punished with a penalty that is equal to the amount of cash payout or PIC bonus (or both, as the case may be) that has been made to him or any other person as a result of the offence, or which would have been made to him or any other person if the offence had not been detected. [29/2010; 19/2013]
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