66. False statements

Any person who prepares, signs, approves or concurs in any —

account, statement, return, report or other document required to be submitted to the Corporation under this Act that he knows or has reason to believe is false, or contains false or misleading information; or

return that does not present fairly information required to be submitted to the Corporation under this Act, is guilty of an offence and liable on conviction to a fine not exceeding $100,000, imprisonment for a term not exceeding 3 years or both.