68. Penalty for making false declaration

Any person who, being required by this Act to make a declaration in respect of any postal article to be sent by post or the contents or value thereof, makes in his declaration any statement which he knows or has reason to believe to be false in any material particular, or does not believe to be true, is guilty of an offence and liable on conviction to a fine of $500, and, if the false declaration is made for the purpose of defrauding the

Government, a fine of $1,000.