Cap. 565 Art. 34Abuse of benefits.

(1) Any person or business who wilfully with intent to obtain any benefit under this Act or regulations made under this Act or to assist any other person to do so:

(a) omits from a return or any other document or statement made, prepared or submitted for the purposes of or under this Act, any matter which should be included therein; or

(b) makes any false statement or entry in any return or other document or statement prepared or submitted for the purposes of or under this Act; or

(c) gives any false answer, whether verbally or in writing, to any question or request for information asked or made in accordance with the provisions of this Act; or

(d) prepares or maintains or authorises the preparation or maintenance of any false books of account or other records or falsifies or authorises the falsification of any books of account or records; or

(e) makes use of any fraud, art or contrivance or authorises the use of any such fraud, art or contrivance, shall be guilty of an offence, and shall for each such offence be liable on conviction to a fine (multa) of not less than two thousand of the above offences, the Court may, on conviction, revoke any certificate issued to the registered family business.