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32. Every person who

{a/

not being the licensee, uses a licence issued by the Commissioner;

(bJ makes or furnishes any application, return, written information or written explanation containing any particulars which to his knowledge is false or incorrect in any material particular; or

(cJ being a licensee, fails to comply with any provision of his licence or with any of the conditions of his licence, is guilty of an offence and liable on conviction to a fine not exceeding $2,000, and in respect of a second or subsequent offence to a fine not exceeding $5,000, imprisonment for a term not exceeding 6 months or both.

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