Excise Act · s 35

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s 35

Every person who under the provisions of this Act delivers any application or supplies any particulars, return, account or other written statement required by this Act or by any rule duly made thereunder shall, if such application, particulars, return, account or written statement be false or incorrect, either in whole or in part, to the knowledge of the person so making, delivering or supplying the same, whether the same be signed by him or not, be guilty of an offence: Penalty, a fine of $3,000 and to imprisonment for 18 months; and for every subsequent offence a fine of $5,000

and imprisonment for 3 years.